Author Description

The subject of the law relating to occupational pensions is extremely complex and views on almost every aspect are diverse. The task of this comprehensive review was to address the concerns of all the parties to occupational pension schemes and to propose changes to meet those concerns which fairly balance the different interests. Evidence was received from employers associations, trades unions, professional bodies, pensions and other associations, individual firms, as well as from a large number of individuals. The review also looked at the structure and regulation of pension schemes in other countries to see whether the UK could benefit from their experiences. This report sets out the findings of the review and provides recommendations which could help to achieve a fairer and more secure framework for occupational pensions schemes.