The National Employment Savings Trust (NEST). Formerly referred to as personal accounts (www.practicallaw.com/6-378-0375), NEST is a trust-based occupational defined contribution (www.practicallaw.com/6-107-6072) pension scheme run by the NEST Corporation (www.practicallaw.com/9-503-9620), its trustee body. From 1 October 2012, UK employers will start becoming subject to new duties requiring them to automatically enrol all eligible jobholders in a qualifying workplace pension scheme. Designed specifically for low earners and others who are new to pension saving, NEST will be one of the pension schemes that employers will be able to use to meet these duties. Alternatively, employers will be able to use their existing pension arrangements (or put in place new arrangements), provided they meet qualifying criteria.