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
Image:

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...

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

Join now

 

Already a Professional Pensions
member?

Login

More on Law and Regulation

ACA writes to pensions minister calling for 'holistic' legislation approach

ACA writes to pensions minister calling for 'holistic' legislation approach

ACA writes to pensions minister and economic secretary urging clarification on regulatory issues

Jasmine Urquhart
clock 18 July 2024 • 2 min read
Robin Ellison – Harry Potter and the spelling of pensions

Robin Ellison – Harry Potter and the spelling of pensions

PP’s regular columnist finds that even wizards may fail to solve pensions’ pressing problems

Robin Ellison
clock 17 July 2024 • 13 min read
Pete Glancy: Adequacy should be front and centre of the government's pension plans

Pete Glancy: Adequacy should be front and centre of the government's pension plans

Labour administration must also consider financial needs more holistically

Pete Glancy
clock 15 July 2024 • 3 min read
Trustpilot