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Technical Actuarial Standard 300:Pensions was issued in December 2016 by the Financial Reporting Council. It applies to technical actuarial work after 1st July 2017. Actuaries want more and more cash from companies to fund the pension scheme deficits they calculate. But how much of it is cash for caution? Under TAS300, the actuary now has to supply this information and so the Finance Director can challenge prudence. Ensure your actuary has filled in these numbers before you next meet.  Comments are closed.
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September 2022
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