Firm says funding levels moved by less than 0.1% during days surrounding the election
Surpluses are increasingly seen as an opportunity to run on schemes
Surpluses often trapped with accounting rules providing block on discretionary increases
Hymans Robertson says sponsors need plans to ensure efficient utilisation of surplus
Naomi Brown says the question of surplus return to employers is complex
Brightwell CEO says trustees and sponsors must be clear on surplus flexibility rules
Authorised surplus payment charge to be reduced from 35% to 25% from 6 April
Surplus options and public sector consolidator causing some schemes to re-evaluate strategy
Move to make surplus extraction and design consolidator rules embraced by industry
Government to consult on easier surplus extraction and public consolidator