Easy as ABC?

Jack Jones looks at The Pensions Regulator’s guidance to trustees on asset-backed contribution structures

clock •

Asset-backed contribution structures (ABCs) have been with us for some time.

Marks & Spencer was one of the firms to put one of these arrangements in place, seven years ago (PP Online, 23 January 2007), using real estate occupied by the retailer. Since then more than 60 ...

To continue reading this article...

Join Professional Pensions

Become a Professional Pensions Lite Member today

  • Three complimentary articles per month covering the latest real-time news, analysis and opinion from the industry
  • Receive important and breaking news stories via our two daily news alerts
  • Hear from industry experts and other forward-thinking leaders

Are you a trustee, investment consultant or in-house pension and benefit scheme professional? You can apply for full complimentary access here

Join now

 

Already a Professional Pensions
member?

Login

More on Defined Benefit

Partner Insight: Aon Run-on and Surplus Bulletin

How are UK DB schemes turning over a new leaf?

Aon explores how improving funding levels and new regulatory flexibilities are reshaping UK DB schemes

Aon
clock 06 November 2026 • 1 min read
Partner Insight: What we share sets us apart

Partner Insight: What we share sets us apart

Rosie Fantom, Head of Pension Risk Transfer, explains how BPA Plus combines guaranteed security with the potential to share more value.

Rosie Fantom, Head of Pension Risk Transfer @ M&G
clock 06 November 2026 • 4 min read
UK finance chiefs say DB schemes remain time-consuming

UK finance chiefs say DB schemes remain time-consuming

Nearly three quarters say ‘significant’ time spent on DB despite strong funding levels

Alex Levy
clock 03 November 2026 • 1 min read
Trustpilot