Pensions Glossary

Pensions Glossaries are the perfect starting point if you want to read up on a particular subject. If you know what you are looking for, choose the first letter on the A-Z below or use the search function.

Pensions Glossary

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CARE schemes

Career Average Revalued Earnings Schemes (known as CARE schemes) are a form of DB pension arrangement... More

Cash balance schemes

A “cash balance” scheme is a form of DB pension arrangement where the defined benefit is a lump... More

Clearance: Basics

Clearance is relevant for those considering corporate transactions or scheme-related events which are... More

Consultation: Basics

Under the PA04, employers with more than 50 employees have a statutory duty to consult “affected employees”... More

Consultation: Exclusions

Under the PA04, no consultation is required where: the active and prospective members of the scheme... More

Contingent Assets: Basics

Contingent assets are assets held outside a pension scheme which the scheme can claim when one or more... More

Cross-Border Schemes: Basics

Each UK occupational pension scheme must comply with the cross-border provisions of the PA04 which transposed... More