All Deloitte articles – Page 2

  • Marian Elliott
    Opinion

    Integrated risk management: Seeing the bigger picture

    2016-02-01T00:00:00Z

    What if I told you that a diagram from the Pensions Regulator is an example of the artistic technique of stippling – where individual dots of paint are used to build up a picture? The approach illustrated is essentially a framework on which to hang actuarial funding risk, investment risk and those risks relating to the strength of the sponsor’s business: their own investments, the market in which they operate and their continuing ability to support the pension scheme.

  • News

    Strong covenants offer schemes more slack on investment risk

    2016-01-14T00:00:00Z

    Schemes with strong employer covenants could find it easier to take on more investment risk, experts have said, in light of the Pensions Regulator’s increased focus on integrated risk management.

  • Opinion

    Tax, cyber crime and covenant guidance: what to look out for in 2016

    2015-12-22T00:00:00Z

    The pensions industry has had to deal with changes across many fronts in the recent past. 2015 was no exception, bringing proposals for Local Government Pension Scheme pooling, the introduction of freedom and choice and the beginning of re-enrolment.

  • News

    Regulator releases further covenant guidance

    2015-08-13T00:00:00Z

    The Pensions Regulator has issued new guidance on assessing employer covenants aimed at preventing smaller or highly funded schemes from wasting time and money on costly advice.

  • Simon Kew
    Opinion

    M&A: Getting to grips with the impact on schemes

    2015-08-03T00:00:00Z

    From the blog: All over the world corporates are rebuilding their balance sheets, accumulating record levels of cash and having their valuations boosted by upturns in stock markets.

  • News

    DB mastertrusts grow but funding risks drag on demand

    2015-02-24T00:00:00Z

    Competition is growing in the defined benefit mastertrust market as providers promise the benefits of scale, but experts have urged employers to be mindful about the risks of these structures.

  • Opinion

    Is Webb’s cashing-in annuities plan a blessing or curse for savers?

    2015-02-20T00:00:00Z

    Pensions minister Steve Webb recently called for retirees to be able to cash in or swap annuity providers in much the same way homeowners can currently switch their mortgage rate. 

  • News

    Default fund strategies must home in on member outcomes

    2013-09-06T00:00:00Z

    Defined contribution schemes should pay more attention to the retirement objectives of their members rather than the market benchmark when assessing the effectiveness of their default strategy, according to a report.

  • News

    How accounting changes hit your balance sheet

    2013-07-11T00:00:00Z

    News analysis: New accounting principles have increased sponsors' focus on the expense of operating a defined benefit scheme and the risk it poses to future cash flows, as companies prepare interim reports under the new regime.

  • Features

    Case study: Tui slashes sponsor’s cash obligations

    2012-12-19T00:00:00Z

    Tui UK pension scheme has agreed a deal to reduce its sponsor’s annual cash contribution by £38m in what has been called a “watershed moment”.