Updated January 2020
EU legal instruments
EU Directive 2003/41/EC ('IORP I')
EU Directive 2016/2341 ('IORP II')
UK legal instruments
Pensions Act 2004
See especially section 222 on valuation methodology (= funding method)
Occupational Pension Schemes (Scheme Funding) Regulations, 2005
The regulations fleshing out sections 221-232 of the Pensions Act 2004
See especially paragraph 5 on valuation methodology
TPR documents and statements pre-2016
(More recent statements are on the home page of this site)
Integrated risk management, Dec 2015
Assessing and monitoring the employer covenant, Aug 2015
Code of practice no. 3, funding defined benefits, Jul 2014 (or as a web page)
Scheme funding FAQs, Mar 2010
Scheme funding and the employer covenant, TPR, Jun 2009
Funding defined benefits, Regulatory code of practice 03 (first edition), TPR, Feb 2006
See also TPR's full set of annual funding statements
USS rules
(All other USS documents are on the home page of this site)
USS corporate governance framework policy, updated Mar 2019
USS scheme rules
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