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The Pension Protection Fund has issued its determination and final documents in relation to the 2015/16 risk based levy. Companies that participate in defined benefit pension plans and trustees of such plans should now consider whether they can save money by taking advantage of any of the levy reduction measures available. Pension Protection Fund – Levy Reduction Measures |
There are a number of changes to levy reduction measures for 2015/16, including: a new certification requirement for Type A contingent assets; the option for employers to apply to exclude certain mortgages/charges from the risk assessment; and the recognition of Asset Backed Contributions with any underlying asset. These measures require careful consideration at an early stage so that the appropriate advice can be obtained and documentation can be submitted by the PPF’s deadlines. Any trustees certifying their pension plan as a ‘last man standing’ scheme on the scheme return should ensure that they have received legal advice confirming this status.
We highlight the key issues in our publication. We recommend that employers and trustees seek advice on the options available to them. Please view the document by clicking below
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