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ARTICLE · 27 OCTOBER 2010

Pensions Legal Update

Mayer Brown
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The Pensions Regulator (the Regulator) has issued a statement on regulated apportionment arrangements (RAA) and employer insolvency (the statement).

United KingdomEmployment and HR
Edward Jewitt
Edward Jewitt
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Originally published 11 October 2010

Keywords: pensions, update, RAA, pensions regulator, Equitable Life, policyholders

Regulated Apportionment Arrangements

Summary. The Pensions Regulator (the Regulator) has issued a statement on regulated apportionment arrangements (RAA) and employer insolvency (the statement).

Background. A section 75 debt may be triggered against employers participating in a pension scheme where the employers suffer an insolvency event (section 75, Pensions Act 1995). Unless an alternative arrangement recognised by legislation is agreed, the amount of the section 75 debt is a prescribed share of the scheme's buy-out deficit. The insolvency event of the employers may also trigger an assessment period (assessment period) for the purposes of the Pension Protection Fund (PPF).

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