summary funding statement

summary funding statement
Introduced by the Pensions Act 2004, the trustees of a salary-related scheme must send the scheme members (including deferred pensioners and pensioner members) an annual statement showing the scheme's funding level. The prescribed contents vary according to whether the scheme has yet obtained a new actuarial valuation under the Pensions Act 2004. The Regulator requires that trustees provide members with the statement within three months of the valuation being completed.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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