The deadline by which trustees must give notice to members of their intention to pass a "section 251 resolution" is 5 January 2016. Such a resolution may be required if the trustees wish in future to make use of a power to pay surplus from a scheme to the employer. The requirement for a section 251 resolution was introduced in connection with the "A-day" changes to the pensions tax regime that took effect from 6 April 2006. The deadline for passing a section 251 resolution is 5 April 2016. However, as three months' notice must be given to members, the deadline for giving notice is 5 January 2016. Many trustee boards will already have considered this issue and either passed a resolution or concluded that this is not necessary, but trustees who have not yet done so should consider this issue as a matter of urgency.