UK - Scheme sponsors are likely to follow BT and bring forward contribution dates before the 2% reduction in corporation tax rate kicks in, experts believe.
Saga director general Ros Altmann described it as a "win win" for finance directors and trustees because the scheme has more money and the company saves 2% on its taxes.
This comes after Chancellor George Osborne announced in the Budget the corporation tax rate would drop for the 2011/12 tax year from 28% to 26%.
Late last month BT paid a £505m ($827m) contribution early so it was tax deductible at 28%, rather than 26% - estimated to have saved about £10m.
Altmann said: "If you have a big deficit and you have to make big contributions and you are making profit you can save 2%. The question to ask schemes is: why would they not? They make an extra 2% on that money."
Altmann added that The Pensions Regulator and the Pension Protection Fund also benefit through the scheme being better funded.
Deloitte partner Gavin Bullock (pictured) said a company making tax reductions in a year with a higher tax rate would get a greater "bang for their buck" than in a subsequent year where the tax rate is lower.
However, he added: "If the tax year goes to 31 March a pension payment in the year to that date will give a tax deduction at 28%, but if you have a calendar tax year one quarter will be at 28% and the other three quarters at 26%. The majority of companies have a calendar year end so the benefit of bringing payments forward to an earlier year is less."
First Actuarial director Alan Smith said: "It might be worth trustees mentioning it to employers as it might help paying it today rather than later, but it is not necessarily as people might think because of the spreading of tax relief."
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