Search Results | Pension Protection Fund

Evidence sheets

All of the evidence requirements for the milestone assessment period tasks.

Insolvency guidance and support

If you need further help and support, please feel free to give us a call or email. We welcome direct and early engagement and always treat all conversations in strict confidence, even speaking on a ‘no names’ basis initially if you prefer. General guidance on insolvency and the assessment period These notes will help you meet your statutory obligations and our expectations conducting insolvencies during the assessment period.

Pension professionals

Actuaries, lawyers and other scheme advisers can get in-depth technical guidance, updates and news here.

Overview of the assessment process

Get a brief overview of how our assessment process works and learn about the key stages in the journey.

Scheme trustees

We work with scheme trustees and their advisors when a sponsoring employer is in financial distress or facing a major change or ‘event’ – such as a restructuring arrangement or potential insolvency – which might trigger the entry of an eligible scheme into PPF assessment.

Payment of dividends, guarantees or loan notes

This applies to amounts due to a pension scheme in respect of: dividends from insolvent estates guarantee payments in respect of pension scheme employer liabilities, and loans notes in respect of restructuring deals If the pension scheme is still in assessment when a payment is due or has completed assessment and exited the PPF, please make sure the payment is sent to the trustees of the appropriate pension scheme.

Our panels and frameworks

Our panels of expert firms are here to help schemes through assessment as quickly as possible.

Late retirement factors for previous periods

If you need to access late retirement factors that were used in the past, simply follow the links to the appropriate tables, detailed below.

Step down factors for previous periods

If you need to access step down factors that were used in the past, simply follow the links to the appropriate tables, detailed below. Effective dates on or after 1 October 2020 and prior to 1 October 2021 For all determinations in respect of a step down pension with an effective date between 1 October 2020 and 30 September 2021, please use the following: