All hybrid articles
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NewsPPF selects Aviva to provide DC solution for hybrid schemes
Under the partnership, benefits of DC members of the PPF hybrid schemes will now be protected by Aviva’s master trust
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NewsThe Pensions Regulator launches ESG, climate campaign
TPR is warning trustees that enforcement action may be taken against them if they fail to publish their statement of investment principles
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News
Nearly half of UK DB schemes closed to future accrual
In 2012 28% of schemes were closed to future accrual
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News
L&G backs ‘innovative’ buy-in for Hitachi UK pension scheme
The data and technology company’s scheme has insured members’ benefits, preserving an unusual DB-DC hybrid arrangement
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News
Accounting body could drop hybrid scheme work, IASB warns
The international standard setter is looking for help from the European Financial Reporting Advisory Group to inform its work on accounting for hybrid pension funds
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News
UK high street chain shuts £5.6bn DB scheme
John Lewis Partnership will switch its staff to an “improved” defined contribution fund after a year of negotiations with staff
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NewsAccounting roundup: Guidance issued on pension equality costs
Plus: Hybrid pension plan accounting; Politicians call for break up of ‘big four’; FRC publishes draft plan and budget
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News
Accounting roundup: IASB plans changes to hybrid scheme rules
Plus: EFRAG and IASB to report later this year on hybrid discount rate rule; FRC audited Patisserie Valerie accounts
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NewsResearchers urge IASB to launch hybrid pension accounting project
Existing pension accounting rules hampering take-up of risk-sharing pension arrangements, consultants argue
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AnalysisAnalysis: Could the UK’s largest pension scheme close… and re-open?
Employers have proposed a ‘temporary’ switch to DC-only that could be reversed in the future if DB funding improves
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News
DB 'can still play a role for years to come' despite rise of DC
Debate covers future of DB, DC, and hybrid plans in Austria, Germany and the Netherlands at conference in Vienna
