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Your right to information

Annual reports for occupational pension schemes

The trustees of all occupational pension schemes (other than one-member arrangements) must either prepare an annual report or have one prepared by someone else. The information that must be included in the annual report depends on the type of scheme.

The information provided includes a commentary by the trustees on the main issues affecting the scheme, membership information, financial information and a commentary on the performance of the scheme's investments. Defined benefit schemes must also include actuarial statements on the funding position of the scheme.

Funded defined benefit and defined contribution schemes with 100 or more active and deferred members must provide audited accounts and a Statement of Investment Policy Principles as well as an annual report.

Some schemes provide a summary of the annual report, which contains high level scheme information of most interest to members.

For a summary list of information that should be contained in a Trustee Annual Report see the Pensions Authority's Trustee Annual Report - summary information under 'Related Information'.