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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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Salary Sacrifice: Basics

Under a salary sacrifice arrangement the scheme becomes effectively “non contributory” with the... More

Schedules of contributions: Basics

The trustees of an occupational DB pension scheme are required to prepare, and from time to time review... More

Scheme funding essentials

The scheme funding provisions contained in the PA04 require trustees to prepare a statement of funding... More

Section 67 essentials

Section 67 of the PA95 applies whenever a power to modify an occupational pension scheme is exercised... More

Statement of Investment Principles

What is a Statement of Investment Principles? A SIP is a written statement governing decisions about... More

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