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Pension scheme incentive exercises – a new dawn or the end of the line

Background

An industry working group published the long anticipated Code of Good Practice for pension scheme incentive exercises on 8 June 2012.   Exercises covered by the code include enhanced transfer value exercises and pension increase exchange exercises.  The Code aims to improve member protection in such exercises whilst ensuring they can continue to be carried out in a responsible manner.

Deloitte has prepared an alert that summarises the key principles of the Code and provides commentary around its likely impact.  It also considers key next steps for employers currently undertaking or contemplating incentive exercises.   

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Download  Pension scheme incentive exercises – a new dawn or the end of the line? (PDF)

 

 

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