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Briefing
Survey of universities’ disclosures 2023: accounting for pension costs
Explore the results of our thirteenth survey, analysing the assumptions adopted by UK universities for determining the value of their pension liabilities for accoun…
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Briefing
Survey of universities’ disclosures 2022: accounting for pension costs
Read our twelfth survey on the assumptions adopted by UK universities for determining the value of their pension liabilities for accounting purposes.
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Briefing
Survey of universities’ disclosures 2021: accounting for pension costs
Read our eleventh survey on the assumptions adopted by UK universities for determining the value of their pension liabilities for accounting purposes.
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Briefing
Ten steps to create a sustainable benefit design for a DB scheme
What options are there if you run a DB pension scheme and don’t want to move fully to DC? Follow our ten steps to create a DB/DC hybrid and get the best of both wor…
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Briefing
Survey of universities’ disclosures 2020: accounting for pension costs
Barnett Waddingham explore the assumptions adopted by UK universities to determine their pension liabilities for accounting purposes.
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Briefing
Independent schools pensions: considerations for phased withdrawal
In this briefing note, we explore what the Phased Withdrawal option might mean for independent schools, noting that there will be further detail to digest on this o…
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Blog
USS Valuation – time for a shift in mindset
This year’s valuation feels to me like another instalment of previous discussions; another year of dashed hopes for improved funding. The same story, but each time …
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Blog
USS debt monitoring and accelerated contributions
The recent consultation by the Universities Superannuation Scheme about monitoring employer debt has generated quite a lot of discussion with both USS employers and…
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Briefing
Survey of universities’ disclosures 2019: accounting for pension costs
Looking at the significance of schemes in the context of universities’ overall finances, we explore the assumptions adopted by UK universities to determine their pe…
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Briefing
The Teachers’ Pension Scheme (TPS): what are the options for independent schools?
The Teachers Pension Scheme (TPS) provides Pension, death in service and ill health benefits to its members. This has prompted many independent schools to take a fr…