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Pension Protection Fund: assessment periods
Practical Law UK Practice Note 8-381-0847 (Approx. 20 pages)
Pension Protection Fund: assessment periods
by Mark Smith, Taylor Wessing LLP
This practice note examines the provisions that apply to a pension scheme that is in a Pension Protection Fund assessment period and the actions that trustees must take during that time.
This note is in the process of being updated to take account of the decision in Lloyds Banking Group Pensions Trustees Limited v Lloyds Bank PLC and others [2018] EWHC 2839 (Ch), see Legal update: case report, GMP equalisation: schemes must equalise benefits for effect of unequal GMPs (High Court).
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