On 19 December 2017, the Pension Protection Fund (PPF) published its rules governing the calculation of levies for the 2018/19 levy year. Additionally, new form contingent asset agreements and revised contingent asset guidance have been published.
In this publication, we summarise the PPF’s policy for levy year 2018/19 and provide additional information in relation to the new form contingent asset agreements and guarantor strength report, including when these must be used.
