Authors
Iain Clacher, Con Keating, and Anna Tilba
Sponsored by
Published by
Long Finance (October 2017), 26 pages.
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The purpose of this primer is twofold – to explain at length the correct way in which to value defined benefit pensions liabilities, and to draw attention to a range of misconceived practices which have developed in the management of DB schemes. It considers the role of trustees and purpose of the scheme and fund.