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THE PENSIONS TRUST SOCIAL HOUSING PENSION SCHEME FRS102 ASSUMPTION SETTING METHODOLOGY Month ends from 31 March 2018 to 28 February 2019TABLE OF CONTENTS 1Introduction .......................................

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What is trust-based pension schemes?

Trust-based pension schemes are retirement plans where funds are held in a trust for the benefit of employees, allowing for better management and protection of pension assets.

Who is required to file trust-based pension schemes?

Employers or trustees of the pension scheme are required to file trust-based pension schemes to ensure compliance with regulatory requirements.

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Trust-based pension schemes are filled out by providing necessary details about the scheme, including member information, contributions, and investment strategies as per regulatory guidelines.

What is the purpose of trust-based pension schemes?

The purpose of trust-based pension schemes is to provide a secure way for employees to save for retirement, ensuring that their contributions are managed effectively and distributed according to the terms of the trust.

What information must be reported on trust-based pension schemes?

Information that must be reported includes the number of members, contributions made, investment performance, and any changes to the scheme's rules or structure.

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