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The Pensions Regulator has issued a consultation document on good practice when choosing funding assumptions for defined benefit pension schemes, with special focus on mortality. Once the consultation process has been completed, it is expected that the Regulator will issue formal guidance on this issue, as well as a statement on the approach it will be taking to monitor and regulate schemes’ compliance with the guidance.
This BBS briefing note provides some background on the issues and summarises the key proposals in the consultation document.
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