The main purpose test: the main purpose, or one of the main purposes, of the act or failure was to avoid or reduce an employer debt under section 75 or 75A of the Pensions Act 1995. This ground applies from 27 April 2004.

The material detriment test: the act or failure is "materially detrimental" to the likelihood of a person receiving their accrued scheme benefits. This ground applies from 14 April 2008.

The employer insolvency test: immediately after the act or failure, the scheme's assets were less than its liabilities and, had an employer debt fallen due, the act would have materially reduced the amount likely to be recovered on a hypothetical insolvency. This ground applies from 1 October 2021.

The employer resources test: the act or failure reduced the value of the employer's resources and that reduction was material relative to the scheme's estimated employer debt. This ground applies from 1 October 2021.