Following the High Court's important judgment in April 2014 in the case of IBM United Kingdom Holdings Limited v Dalgleish, in which the High Court found that IBM had breached its implied duty of good faith in respect of certain changes which had, purportedly, been made to its UK DB pension plans, we have been waiting for the High Court to rule on the remedies which the Court will award against IBM in that case. The decision on remedies was published on 20 February. The complexity of the case is reflected in the fact that the Court has had to rule on 30 separate issues which are relevant to the remedies awarded. We are considering the outcome of the remedies hearing but, in the meantime, understand that IBM is likely to appeal.