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The aggregate s179 funding ratio improved by 7.9 percentage points over the year to 31 March 2021 and is higher than 100 per cent for the first time since 31 March 2010.
The gradual trend of schemes already closed to new members also closing to new benefit accrual has continued, with this status covering 48 per cent of schemes in 2021.
The best funded schemes were the smallest, with an aggregate s179 funding ratio of 109.7 per cent for schemes with fewer than 100 members.
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