Refinancing of pension deficit by other borrowing to reduce PPF levies.
Reconsideration of DB and DC investment strategy.
Final salary now rare in private sector.
Consider DC contribution adequacy.
Recent legislation means that pensions are now more important in mergers, acquisitions and corporate restructures.
Competitive pricing from recent buyout entrants and alternative investment markets has led employers to consider how to secure or de-risk the obligations of their closed DB schemes.
Medical, Disability and Death Benefits Environment
Trend among employers is to provide dental and optical insurance coverage (often fully paid by the employee), often as part of a flexible benefit plan.
Employers have looked for ways to contain rising costs of premiums by, for example, removing certain treatments from coverage or including an excess payable by employee. The two main insurers of these benefits have developed hospital and/or consultant networks in an attempt to improve quality and reduce costs without excluding treatments from coverage
