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Rowena Wisniewska Sethi, considers the final draft Code and its implications for DB schemes.

On 29 July 2024 the Pensions Regulator (TPR) published the final draft of the much-anticipated defined benefit (DB) funding code of practice (the draft Code) which is intended for scheme valuations with effective dates on or after 22 September 2024, replacing the existing code. The final draft Code is designed to reflect the Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2024, SI 2024/462 (the Regulations) which came into force on 6 April 2024 (which apply to valuations with effective dates on or after 22 September 2024). Following consultation feedback, the draft Code has been revised to strike a balance between setting clear and unequivocal funding standards and maintaining flexibility in respect of scheme specific approaches.

You can read the full article here.

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    Rowena Wisniewska Sethi

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