Deloitte corporate guide to pension scheme valuations

Defined benefit pension schemes

Our corporate guide to pension scheme valuations is designed to give you essential background to the funding process so that you can determine your company’s optimal strategy for the valuation.

UK defined benefit pension schemes are often a key financial risk for their sponsors and, depending on the risk profile of the scheme, a small change in the market conditions can result in significant additional contributions being required.

With potentially significant cash injections at stake, achieving a successful outcome to a scheme funding valuation is vital if a company is to balance the funding requirement of its pension scheme with the need for repayment of debt, investment in the business and returns to the shareholders.

Guidance from the Pensions Regulator and recent market practice has resulted in renewed focus on the importance of trustees and companies workings collaboratively and the need for an integrated approach to pension scheme risk management, Given this, we consider it essential that company representatives are well equipped to deal the valuation process as part of the wider integrated risk management framework.

In order to help with this, we have updated our corporate guide to pension scheme valuations to include our latest thinking and recent market practice. We hope that you find this guide a useful first step to constructing your valuation strategy.

Pension Scheme Valuation Corporate Guide – 2nd Edition
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