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	MAIN INDEX
15	Format of an Actuarial Valuation
16	Winding Up and/or Merging Schemes
	16.0	Introduction
	16.1	Trust Documents and Statutory Priorities
	16.2	Deficits and Surpluses
	16.3	Buying Out Benefits
	16.4	Disclosure
	16.5	Statutory Independent Trustee
	16.6	Closed and Frozen Schemes
	16.7	Making Amendments
	16.8	Duty on Employers to Consult
	16.9	Merging Schemes
	16.10	The Pension Protection Fund
	16.11	Ombudsman’s Case Study
	16.12	Some Do’s and Don’ts
17	Individual and Bulk Transfers

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