PPF valuations: review of money purchase benefits

By Ian Greenstreet

The new definition of ‘money purchase benefit’ came into force on 24 July. As outlined in my recent article, this has minimal impact in relation to past actions, but some schemes will have to change how they treat certain benefits going forward.

One area where schemes may have to take action is in relation to the annual valuation for Pension Protection Fund (PPF) purposes (generally referred to as the section 179 valuation)…

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