Trustees will already be aware of additional disclosure obligations that will begin to apply to them from October this year, following the publication of Regulations in 2018 (the 2018 Regulations). Building on these additional requirements, the Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2019 (the 2019 Regulations) published this month extend the obligations of trustees of occupational defined benefit (DB) and defined contribution (DC) schemes in the area of disclosure and stewardship.
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