Skill

legalcode-uk-pensions-trustee-compliance

Assess UK occupational pension scheme trustee compliance across all core regulatory obligations: trustee duties and governance under the Pensions Act 1995 and 2004, trustee knowledge and understanding (TKU) requirements, member-nominated trustee (MNT) elections, auto-enrolment obligations under the Pensions Act 2008, DB funding and actuarial requirements under the Pension Schemes Act 2021 and the 2024 DB Funding Code, TPR General Code of Practice (March 2024), ESG/TCFD climate risk reporting under the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021, GMP equalisation obligations post-Barber [1990], transfer value regime under the Pension Schemes Act 2021 (red/amber/green flag), pensions dashboards connection obligations, IDRP dispute resolution, data protection under UK GDPR, and member disclosure requirements under the Disclosure of Information Regulations 2013. Produces COMPLIANT / PARTIAL / NON-COMPLIANT / CRITICAL EXPOSURE gap analysis with a prioritised remediation roadmap, governance document templates, and a Glass Box audit trail suitable for TPR correspondence. Use when advising trustees, pensions managers, sponsoring employers, pension committees, or professional trustees on scheme governance and regulatory risk. Applies to occupational pension schemes in England and Wales (both DB and DC).