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	MAIN INDEX
23	Investment Manager Meetings
24	HMRC Requirements
	24.0	Introduction
	24.1	Maintenance of Tax-Exempt Status
	24.2	Contributions
	24.3	Benefits
	24.4	Maximum Funding Surplus
	24.5	Commutation of Trivial Pensions
	24.6	Administrator and Scheme Registration
	24.7	Pension Protection under the Finance Act 2004
	24.8	Ombudsman’s Case Study
	24.9	Some Do’s and Don’ts
25	Regulatory Framework

Guide for Pension Trustees: Subscriber-Only Content