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Defined Benefit Pension Scheme

06 October 2025

DB pensions - debt on winding up of certain occupational schemes
How the debt should be calculated where an underfunded defined benefit (DB) scheme is winding up. This includes considerations in relation to the debt for multi-employer schemes

06 October 2025

DB pensions - priority order on winding up
The statutory priority order applicable for defined benefit (DB) occupational schemes which commence winding up on or after 6 April 2005