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The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 No. 255

Periodic reporting requirement

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32.—(1) For the purposes of section 43(2) of the Act (periodic reporting requirements) the first report must be submitted to the Regulator before the end of 14 days beginning with the date on which the Regulator notifies the trustees that the implementation strategy is approved.

(2) For the purposes of section 43(4)(b) of the Act, the reports must record—

(a)decisions made by the trustees and employers concerning the continuity option being pursued;

(b)where continuity option 1 is being pursued, decisions made by the trustees and employers in relation to the proposal formulated in accordance with section 36(1)(b) of the Act (continuity option 1: discharge of liabilities and winding up) for discharging the scheme’s liability to each beneficiary.

(3) The following information is specified for the purposes of section 43(4)(c) of the Act—

(a)if the person preparing the report is not an independent trustee appointed pursuant to section 23(1) of the 1995 Act(1) (power to appoint independent trustees), the name and address of that person;

(b)the name and address of the scheme actuary;

(c)a statement as to whether any of the scheme’s administration services are being carried out by a person other than a trustee, and if so the name and address of that person;

(d)the timescales for completing the steps identified in the implementation strategy;

(e)details of whether any particular issues are affecting the trustees’ ability to pursue or complete the steps identified in the implementation strategy.

(1)

Section 23 was substituted for section 23, as originally enacted, by section 36(1) and (3) of the 2004 Act.

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