Incentive exercises for pensions. Practitioners' notes to accompany the code of good practice

Document description

These Practitioners' Notes are for use in conjunction with the Code of Good Practice for Incentive Exercises.

The Practitioners' Notes are being provided to assist all parties who are involved in an Incentive Exercise, particularly advisers to employers, trustees and members.  The Practitioners' Notes provide examples of current good practice in some areas and provide commentary on the thinking behind some of the principles in the Code where the authors considered this would be helpful.