This guidance is aimed at employers and professional advisers who will support employers to comply with their new duties.

The Attitudes to Pensions 2012 survey is the third in a series of surveys. The other surveys were carried out in 2006 and 2009. 1,949 adults over 18 were interviewed face to face. The respondents were randomly sampled from the population of Great Britain. The fieldwork was carried out between

The Pensions Institute provides 15 good practice principles in modelling defined contribution pension plans.

Johnson Fleming’s Iain Chadwick examines how businesses can make sure their DC governance is sound

Different ways have been proposed and used to evaluate the state of pension funds for reporting and management purposes. In this paper we introduce the Internal Growth Rate (IGR) of a pension system.We argue that discounting at the IGR meets reporting objectives.

The objective of this research programme has been to highlight the key issues and challenges concerning the future of UK pensions. Based on the expert views of more than 250 trustees, industry professionals and employers, the debate touches on the social, financial, employment and regulatory

In the lead-up to the Autumn Statement, leading pensions analyst Michael Johnson calls for a radical overhaul of the financial incentives currently provided by the Treasury in a largely failed attempt to encourage retirement savings.

You may well be well-practised in the procurement of employee benefits advisers to help you in the provision of services to your workforce. However, auto-enrolment is changing the market completely, so what else do you need to know from them and what information do you need to get from any meetings

This is the third large annual survey that Aon Hewitt has undertaken on delegated investment.

Governance is not simply about reviewing the range of funds in your scheme or complying with statutory requirements. It should be focused on ‘what is the effect?’ rather than merely ‘we have done something’. Thought needs to be given to issues such as how you monitor whether your employees are