Click on subjects for detailed content
	Pension Arrangements and Membership
	Basic Concepts of a Trust
	Relationships between the Trustees and Others
	Different Forms of Trusteeship
	Main Duties of Trustees
	Trustees’ Liabilities and Protections
	Trustee Meetings
	Powers of Delegation and Responsibilities of Trustees
	Collection and Investment of Contributions
	Keeping of Records
	Disclosure of Information
	Trustees’ Annual Report and Accounts
	Role of the Actuary
	Frequency and Main Features of an Actuarial Valuation
	Format of an Actuarial Valuation
	Winding Up and/or Merging Schemes
	Individual and Bulk Transfers
	Typical Investment Objectives of Trustees
	Different Investment Management Structures
	Different Classes of Investment
	Investment Performance and Monitoring
	Custody of Scheme Assets
	Investment Manager Meetings
	HMRC Requirements
	Regulatory Framework
	Appendices

Guide for Pension Trustees: Subscriber-Only Content