Investment

Viola Caon on dynamic risk management

A leading UK lawyer has suggested that International Financial Reporting Standards (IFRS) have "substantial legal flaws".

The Comet Pension Scheme deficit remained unchanged at €40m (£34m) last year, despite the scheme receiving additional contributions in a deal which released former sponsor Comet from its obligations.

The Kingfisher Pension Scheme has awarded a multi-alternatives mandate to LGT Capital Partners.

Asset managers are increasingly considering how to incorporate the best defined benefit (DB) features in defined contribution (DC) investment, according to research.

The value of the market for liability driven investment (LDI) has risen 11% over 2012 led by the growth in inflation hedging, a KPMG report finds.

Six out of 10 respondents said employers were generally failing to make sufficient provisions for ill-health retirement when closing DB schemes.

Trustees should work with employers to agree funding solutions that balance member interests with business growth according to The Pension Regulator chairman Michael O'Higgins.

Infrastructure allocation is up but pension funds are behind the trend. Rachel Dalton analyses

HM Revenue and Customs (HMRC) has confirmed the legal and tax frameworks for tax transparent funds (TTFs) will be implemented this summer, after suffering delays.