db surplus

Analysis of past contribution split can provide an objective basis for negotiations

Hughes Price Walker says decisions must balance security, employer objectives and scheme resilience

LCP says surplus sharing is rising up agendas, but most schemes still face endgame barriers

Consultancy’s poll shows 92% of respondents indicated intention to release surplus

Poll finds 58% of pension professionals intend to adopt new surplus flexibilities

ACA research shows 89% of schemes have set clear endgame strategies

HMRC guidance on VAT recovery on pension investment costs, DB surplus flexibility consultation, GMP conversion tax changes

Regulator says trustee independence on decision to release surplus is ‘unaffected’

Institute’s report says scale of surplus accessible remains ‘uncertain’

LCP says there has been a ‘complete change’ in how FTSE 100 companies approach DB schemes