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Archived checklist for DC occupational pension trustees: implementing the 2015 pension freedoms—rule amendments, statutory override, member disclosures, transfers, death benefits and investment strategy

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THIS CHECKLIST APPLIES TO TRUSTEES OF DEFINED CONTRIBUTION (DC) OCCUPATIONAL PENSION SCHEMES

This Checklist has now been archived. It sets out the actions DC trustees were required to undertake both before and after 6 April 2015, concerning the pension flexibilities/pension freedoms that came into effect on 6 April 2015.

For further detail on the scope and nature of those reforms, refer to Practice Note: Pension freedoms—an introduction [Archived].

Within this Checklist, 'DC trustees' refers to trustees (or managers) of pension arrangements providing flexible benefits, ie:

  • money purchase arrangements
  • cash balance arrangements
  • other arrangements which typically require an individual to purchase an annuity

Step 1—preliminary steps

  • familiarise yourself with the pension flexibilities in detail...
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Web page updated on 20/05/2026

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