Jim MacLachlan

  • Features

    Where trustees are coming from

    January 2006 (Magazine)

    The structure of pension provision in the UK has changed dramatically over the past five years. New roles and responsibilities for sponsors and trustees and the transition to a principles based framework for decision taking, combined with a sharp reversal in the solvency of many pension schemes, have created tension ...

  • Features

    Managing the sponsor risk

    September 2005 (Magazine)

  • Features

    What credit ratings offer

    January 2005 (Magazine)

    It is increasingly accepted that defined benefit (DB) pension scheme deficits are ‘debt like’ in nature and that the financial strength of the sponsor is one of the key factors that determines the security of the scheme itself. A key measure of a sponsor’s financial strength is its credit rating. ...