Master trust code of practice consultation

The code of practice for master trust authorisation has been published by The Pensions Regulator (TPR) for consultation.

A master trust is an occupational trust-based pension scheme established by declaration of trust, which is or has been promoted to provide benefits to employers which are not connected, and where each employer group is not included in a separate section with its own trustees. Examples of master trust schemes include NEST, NOW: Pensions and The People's Pension.

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