Pensions
Latest developments
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Whose risk is it anyway?
From consolidation to transfers, de-risking is a hot topic for pension scheme trustees and sponsors
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Delivering pensions dashboards
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
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GMP equalisation: employer accounts
Guidance issued by the ICAS Pensions Panel on accounting for GMP equalisation by sponsoring employers.
News in Pensions
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Pension regulation in the 2020s
Liz Duffy and Christine Scott review the change in approach of The Pensions Regulator to workplace pension regulation.
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GMP equalisation: employer accounts
Guidance issued by the ICAS Pensions Panel on accounting for GMP equalisation by sponsoring employers.
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GMP equalisation: FTSE 100 accounts
Christine Scott and Liz Duffy report on how FTSE 100 companies are accounting for GMP equalisation following the Lloyds judgement.
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Delivering pensions dashboards
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
Support and guidance
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Pension schemes: GMP equalisation
Christine Scott reports on new Guidance for pension schemes on accounting for Guaranteed Minimum Pension equalisation published by PRAG.
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Pension schemes: financial reports
ICAS reports on the changes to Financial reports of pension schemes: A statement of recommended practice (The Pensions SORP).
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Key questions on pensions revisited
Christine Scott summarises the outcome of the Challenging Conversations pensions debate led by ICAS by revisiting the five key questions we posed at the outset.