Defined Benefit

Financial Reporting Council (FRC) investigation into WH Smith accounts, could see all accounts preparers changing pension liabilities on financial statements.

A new scheme for members of the Kodak Pension Plan (KPP) will be launched in April 2014 after more than three quarters of members of the current scheme backed the proposal.

An unrecognised £70m pension liability has reduced WH Smith's stated 2012 post-tax profit by £4m.

Helen Morrissey looks at how pension schemes make returns while de-risking their portfolios

The latest figures from the Pension Protection Fund (PPF) show a minor rise in defined benefit (DB) deficits after months of continuous reductions.

The Pension Protection Fund (PPF) has appointed 23 firms to its restructured legal panel and named a "core panel" of three which will provide the majority of its legal advice.

More than three quarters of contributors predicted the drive by Local Government Pension Schemes (LGPS) to invest in local infrastructure would lead to conflicts.

Upcoming governance regulations for the Local Government Pension Scheme (LGPS) are likely to separate the roles of pension board and scheme manager, Department for Communities and Local Government (DCLG) official Bob Holloway suggests.

A number of pension funds are avoiding poor valuation results because of the fortunate timing of their three-year cycles, according to Hymans Robertson partner Patrick Bloomfield.

Tobacco investment is a "big example" of conflicts of interest in local authority pensions, Department for Communities and Local Government (DCLG) official Bob Holloway says.