SPP Paper – In Praise of Contingent Assets
- 08/09/2026
The SPP concludes that contingent assets should not be regarded as second-best substitutes for cash. Properly structured, they can allow trustees and sponsors to share risk more intelligently, combining member protection with sponsor flexibility and commercially sustainable outcomes.
Categories: Guides and Reports,
Tags: Accounting, Contingent Assets, covenant, DB Pensions, Funding Code, pension, Pensions, Tax,