CPD Hours Level
Learn Live 1.5 IntermediateInformation
SRA Competency B


Pension scheme surpluses have been rather rare for the past 10 years, but practitioners are reporting an increase in queries on this topic.

Ideal for those in the industry who have never dealt with pension surpluses before, or those who would like a useful reminder on how to handle such matters effectively, this new virtual classroom seminar will consider the historic position in relation to pension surpluses.

Shoosmiths partner Suzanne Burrell and PSL Kim Muddimer will also offer practical guidance on how to deal with a series of pension scheme surplus scenarios which you may come across.

What You Will Learn

This live and interactive session will cover the following:

  • Historic position:
    • How surpluses arose and their decline to deficits
    • Cases in the 1990s and 2000s which considered issues around surplus ‘ownership’ and application
  • Section 251 resolutions:
    • What they are and why they were needed
  • Case studies:
    • Accidental surplus at the point of buy-out
    • Surplus evident following actuarial valuation of a hybrid scheme with a closed DB section with final salary link
    • Surplus on a technical provisions basis for a scheme which remains open to accrual
    • Surplus in a scheme winding up post buy-out
  • Practical steps for dealing with a surplus

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.

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Learn Live | 06.07.2023

N/A | 10:00am - 11:30am

Pension Scheme Surpluses - A Practical Guide

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10:00am - 11:30am

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Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at group@mblseminars.com for more information.

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