The Pension Protection Fund has responded to concerns about ambiguity in the wording of its contingent asset agreements, with the launch of a consultation to examine the role of such assets in ...

The Pension Protection Fund levy is a potentially significant liability for a UK defined benefit pension scheme, but it can be reduced by the use of contingent assets. Three types of contingent asset ...

Business advisers can help guide clients through the tax and accounting considerations of a corporate sale or purchase.

This chapter discusses the valuation of assets and liabilities under Solvency II. Given that strategic asset allocation and investment management are key aspects of an insurer’s business, especially ...

The U.S. Trustee has recently taken the position that GUC Trusts (creditor trusts formed under bankruptcy plans) should be required to pay fees on account of their own disbursements to creditors. The ...