In the second episode of The Pensions Exchange, Professional Support Lawyer, Richard Evans, talks to partners Michael Aherne (Pensions) and Josh Lom (Tax) about pension surpluses, focusing on the statutory regime.
Surpluses were big news in the 1990s. Now they're back on the agenda, with the Regulator's recent funding statement suggesting that half of valuations this year will show a surplus on the buyout basis.
You can follow our latest thinking on our UK pensions blog.
Please contact us if you would like to discuss any of the issues highlighted in this episode.
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