ABSTRACT

It is no doubt appreciated that pension scheme documentation is complex and must be comprehensive. The exact form of documentation will, of course, depend (inter alia) upon whether the pension involved is occupational or personal. For personal pensions, of course, the documentation is normally prepared by the relevant insurance company or bank. Where an occupational pension is being established the trustees of the company forming the pension scheme will be required to prepare all relevant documentation, including, in all probability, an interim trust deed and a definitive trust deed.