Legal Review: The benefits and tax implications of scheme surplus rules

Jonathan Hazlett looks at how trustees and employers can approach surpluses

clock • 4 min read
Osborne Clarke partner and head of pensions Jonathan Hazlett
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Osborne Clarke partner and head of pensions Jonathan Hazlett

Why should you be thinking about surplus assets?

Funding levels for defined benefit (DB) pension schemes have improved significantly over recent years. Many schemes hold more assets than they need to secure members' benefits with an insurer. C...

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