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Section 75 Pensions Act 1995 and the New Deferred Debt Arrangements

Background Section 75 and 75A Pensions Act 1995, as amended by Employer Debt Regulations, provides that an annuity buy-out debt is triggered on an employer of a defined benefit scheme in certain circumstances. These include:  Where the employer triggers a winding up of the scheme  The employer becomes insolvent   Where the employer leaves a multi-employer […]

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