db surplus

Naomi Brown says the question of surplus return to employers is complex

Aggregate defined benefit (DB) funding levels have improved to over 130% resulting in over 80% of DB schemes now being in surplus.*

Providing schemes access to surpluses could be of ‘great benefit’ to sponsors and members

Brightwell CEO says trustees and sponsors must be clear on surplus flexibility rules

Surplus options and public sector consolidator causing some schemes to re-evaluate strategy

Move comes after Court of Session confirmed asset manager’s right to any surplus

LTA guidance, AE research, scheme surpluses and PPI research into pensions engagement

Consultants say ‘mood music’ change has led to heightened focus on how to unlock surpluses

PP takes a look back at the most read news stories of the year

The government said current 35% tax rate on extracted surpluses will reduce to 25%