Defined Benefit Pension Scheme

30 June 2025

Payment of a pension scheme surplus to employer
The conditions which must be satisfied where trustees agree to a repayment of surplus to an employer

11 June 2025

Internal pension dispute resolution (IDR)
The IDR procedures and the Pensions Regulator’s Code of Practice on reasonable periods

11 June 2025

Late pension payments by employers
The provisions regarding the notification of the late payment of employer contributions under an occupational or a personal pension arrangement, to the Pensions Regulator

10 June 2025

Modification of pension rights
The requirements that must be met where changes are to be made which will affect a member’s or survivor’s subsisting rights under an occupational scheme

10 June 2025

Consultation by employers re changes to pension benefits
The requirement upon employers to consult with prospective and active members of pension schemes and their representatives before making major and significant changes to future pension benefits

09 June 2025

TUPE and pensions
The provisions to protect the occupational pension rights of employees where a business or a separately identifiable part of a business is acquired by a new employer

09 June 2025

DB trustee obligations
Trustee obligations including the need to provide a statement of investment principles and the need to have regard to the diversification and suitability of investments; and the trustees need to have adequate knowledge and understanding and the need to have adequate internal control mechanisms in place

06 June 2025

DB - Member Nominated Trustees
How the MNT provisions apply and TPR’s Code of Practice

05 June 2025

DB scheme specific funding
The requirements of the scheme specific funding regime for defined benefit (DB) schemes, including the statutory funding objective; the statement of funding principles; the recovery plan and the schedule of contributions. Also, the role of the trustees, employer, scheme actuary and The Pensions Regulator (TPR)