Moving from trust-based to contract-based defined contribution arrangements

This note examines the key considerations and statutory restrictions affecting employers and trustees who are looking to close their trust-based defined contribution arrangements and offer a contract-based arrangement instead. It includes guidance on the roles played by the employer and trustees, the processes required to effect the change (including consultation and amendment requirements) and issues arising after the change (such as transfer options for members or winding-up).

Sarah Welling, Pinsent Masons LLP

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