Auto-enrolment: qualifying schemes

This note examines the legal requirements that will apply for UK employers that intend to use their own pension schemes to comply with new automatic enrolment duties under the Pensions Act 2008. The note summarises the quality requirements that UK defined benefit (DB), defined contribution (DC) and hybrid pension schemes must satisfy to be used for auto-enrolment, as well as the requirements non-UK schemes must meet.

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