What information does an employer have to provide on a proposed change to a pension scheme?

Under the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006 (SI 2006/349), an employer that is proposing a change to a pension scheme must provide details of the proposed change, relevant timescales and the effect or likely effect of the change on the scheme and its members. The information must be accompanied by any relevant background information and be given in such a way as to allow the employees' representatives to conduct a study of and give their views on the proposed change.