The latest Hyman's Robertson FTSE 350 accounting survey reveals firms are using an increasingly wide range of discount rates and inflation assumptions to calculate liabilities. Here are the key findings in full.
Discount rates: - The range of discount rates was significantly wider in 2011 than in 2010, and skewed towards higher discount rates, reducing reported pension liabilities. - In 2010, 92% of companies...
This week's edition of Professional Pensions is out now.
Nearly 60% of UK employers consider defined contribution (DC) master trusts to be the "most suitable" pension fund for their employees, according to research by Buck.
Companies which have tried to dodge their pension duties by changing their identities are being "hunted" by The Pensions Regulator (TPR) in a crackdown on non-compliance with auto-enrolment (AE).
Removing liquidity restrictions would enable DC funds to capitalise on the potentially higher and safer returns that DB schemes have benefitted from, says Patrick Marshall.