A number of new questions will be included on annual scheme returns which defined benefit and hybrid schemes must complete. The new questions will be included on scheme returns from January 2014 onwards. Hybrid schemes will be required to answer questions about DC membership. New questions are also now being included about asset backed contribution arrangements and incentive exercises.

The Regulator has published a guide explaining the information which should be included in the scheme return and highlighting the new questions. This will be of interest to administrators and trustees of defined benefit and hybrid schemes.

The Regulator's guide can be accessed here.