Loan notes are becoming popular in asset-backed funding as pension schemes and sponsors increasingly use special purpose vehicles (SPVs) to reduce scheme deficits, lawyers say.
Marks & Spencer was the first company to place properties in a Scottish Limited Partnership (SLP), a kind of SPV, six years ago (PP Online, 23 January 2007). The properties were leased back to the company...
The Next Generation Pensions Committee is on a mission to promote and encourage younger voices in the industry. Kim Kaveh looks at its key objectives
This week's top stories included an analysis finding the cost of equalising guaranteed minimum pensions in schemes could hit FTSE 100 profits by up to £15bn.
Employers whose dividend to deficit recovery contribution (DRCs) ratios fall outside the "normal range" should expect to see higher regulatory scrutiny, although no fixed ratio will be set.
Investment consultants and fiduciary managers should expect a final decision on the investigation into the market to be published by the end of the year, the competition watchdog says.