Employer debts in multi-employer pension schemes

This practice note looks at the detail of the employer debt requirements as they apply to multi-employer pension schemes and comments on some key issues arising in practice. Among other areas, the note considers the current definition of an "employment-cessation event" and the circumstances in which an apportionment or withdrawal arrangement can be used by an employer that stops participating in a multi-employer scheme, as an alternative to paying a full employer debt.

Ian Greenstreet, Nabarro LLP and Practical Law Pensions


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