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Listen to our latest podcast (11 mins) in which Ben Seth, Senior Associate, Pensions, Herbert Smith Freehills, and Rosie Fantom, Bulk Annuity Consultant, Barnett Waddingham:

• explain what a "residual risks" buy-out (also known as an "all risks" buy-out) is
• consider the circumstances in which trustees and sponsors may want to consider a residual risks buy-out, and
• outline the additional steps that schemes need to take to prepare for a residual risks buy-out.

Compared to a standard buy-in or buyout transaction, in which the only liabilities insured are the benefits that trustees or sponsors have specified in their benefit specification, a residual risks transaction goes further, insuring against additional risks such as trustees insuring incorrect benefits or the risk of beneficiaries being erroneously left out of the data.

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