Guidance

Financial Assistance Scheme: preparing accounts and valuing assets of pension schemes

Guidance on preparing accounts and valuing assets of pension schemes to support FAS valuations of qualifying pension schemes.

Documents

Preparation of relevant accounts and guidance for actuaries to value particular assets to support Financial Assistance Scheme valuations

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Details

The Financial Assistance Scheme (FAS) offers help to some people who have lost out on their occupational pension scheme because their sponsoring employer has become insolvent.

This publication provides guidance for pension scheme trustees and actuaries on the preparation of relevant accounts and valuation of assets to support FAS valuations of qualifying pension schemes.

More information on the Financial Assistance Scheme

For more information about FAS, and guidance for pension scheme members and pension professionals visit the Financial Assistance Scheme website.

Published 9 April 2010