Occupational Pension Schemes (Contracting-out) (Amendment) Regulations 2009 come into force
Implementation date: 6 April 2009
The Regulations apply when scheme trustees seek to convert the guaranteed minimum pension element of an individual’s occupational pension entitlement into equivalent scheme benefits. It sets out how the equivalence is to be determined for the guaranteed minimum pension element and the new scheme benefits. The Regulations can be viewed on the OPSI website.