The look back period for the issue of Financial Support Directions under the Pensions Act 2004 is to be increased from the current 12 months. The increase is to be brought in incrementally with the full 24 month period not applying until April 2010. This is an extension of the Pension Regulator's powers and leaves companies vulnerable to an FSD for a longer period after they cease to be an employer in relation to, or associated or connected with an employer in relation to, a defined benefit pension scheme. This change can be found in The Pensions Regulator (Miscellaneous Amendment) Regulations 2009.