Employer services briefings

  • 2024

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    Employer briefing, Quarter 1 2024

    Around two-thirds of employers have a year-end at 31 December. In this briefing we explore what your Defined Benefit (DB) accounting disclosures as at 31 December 2023 might look like. We also discuss key developments in the pensions industry and how employers should be planning.

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  • 2023

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    Employer briefing, Quarter 4 2023

    In this briefing, we highlight key pension issues for employers. We focus on the impact of market movements on pension cost accounting positions and upcoming funding valuations. And we also highlight key developments in the pensions industry.

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    Employer briefing, Quarter 3 2023

    In this briefing, we highlight key pension issues for employers. We focus on the impact of market movements on pension cost accounting positions and upcoming funding valuations. And we also highlight key developments in the pensions industry.

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    Employer briefing, Quarter 2 2023

    In this briefing, we highlight key pension issues for employers from the first quarter of 2023. We focus on the impact of market movements on pension cost accounting positions and upcoming funding valuations. We also highlight key developments in the pensions industry.

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    Employer briefing, Quarter 1 2023

    In this briefing, we highlight key pension issues for employers from the final quarter of 2022. We focus on areas of pension cost accounting to consider for 31 December year-ends, including the impact of gilt market volatility.

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  • 2022

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    Employer briefing, Quarter 4 2022

    If you are the sponsor of a Defined Benefit (DB) scheme, you should be engaging with your trustees to understand how the recent extraordinary gilt market movements have impacted funding and strategy. This employer briefing explains why Liability Driven Investment (LDI) funds made the news, and recommends actions for sponsoring…

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    Employer briefing, Quarter 3 2022

    In this briefing, we highlight key pension issues for employers from the second quarter of 2022, with a focus on important pension cost accounting issues to consider for 30 June year-ends.

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    Employer briefing, Quarter 2 2022

    In this briefing, we highlight key pension issues for employers from the first quarter of 2022, with a focus on important pension cost accounting issues to consider for 31 March year-ends.

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    Employer briefing, Quarter 1 2022

    In this briefing, we highlight some of the key pension issues for employers from the final quarter of 2021, with a focus on key pension cost accounting issues to consider for 31 December year-ends.

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  • 2021

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    Employer briefing, Quarter 3 2021

    In this briefing we highlight key pension issues for employers from Quarter 3 2021, with a focus on key pension cost accounting issues to consider for 30 September year-ends.

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    Employer briefing, Quarter 2 2021

    In this briefing we highlight some of the key pension issues for employers from the second quarter of 2021, with a focus on key pension cost accounting issues to consider for 30 June year-ends.

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    Employer briefing, Quarter 1 2021

    In this briefing we highlight key pension issues for employers from the first quarter of 2021, with a focus on pension cost accounting issues to consider for 31 March 2021 year end, particularly in the context of market changes.

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  • 2020

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    Employer briefing, Quarter 4 2020

    In this briefing we highlight some of the key pension issues for employers for the final quarter of 2020, including analysis of the impact of Covid-19 and other tumultuous events on investment markets. The briefing focuses on key pension cost accounting issues to consider for 31 December 2020 year end.

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    Employer briefing, Quarter 3 2020

    In this briefing we highlight some of the key pension issues for employers from the third quarter of 2020, including an update on financial markets, pension scheme accounting positions, Diversified Growth Fund performance, Implementation Statements and PPF levies.

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    Employer briefing, Quarter 2 2020

    What were the key pension issues for employers in the second quarter of 2020? In this briefing, we look at funding level improvements in Defined Benefit (DB) schemes, the new interim regime for DB superfunds, The Pension Regulator’s annual DB funding statement, and a ban on independent financial advisers charging…

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    Employer briefing, Quarter 1 2020

    The past month has seen unparalleled volatility in financial markets due to Coronavirus. In this briefing we explore the impact this may have had on your pension scheme’s balance sheet position, as well as some other recent developments to be considered ahead of your next year-end.

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