The Pensions Regulator (the Regulator) has issued high level guidance and illustrative examples to providing further guidance on when it will use its new power to issue Contribution Notices (CNs) under the "material detriment" test (see previous bulletin item).

The following table sets out the illustrative examples.  To view the table please see the original document.

The Regulator has also published a new module on "Buy- ins and partial buy-outs" in its "Trustee toolkit" to provide guidance to those considering transferring pensions risks to insurers