October 2023

Trustee Guide


The Trustee Guide is a user-friendly summary of the pensions law and regulatory framework within which trustees of occupational pension schemes in the UK operate. It covers the following topics:

  • The legal and regulatory framework
  • The trustee board and how it runs its affairs
  • Trustee statutory duties
  • Benefits
  • Funding and investment
  • Disputes, penalties and liabilities
  • Major events
  • The Pensions Regulator and the Pension Protection Fund

It is designed to be a useful background source and refresher for trustees and in-house pensions teams to put issues into context as they arise in relation to their pension scheme.

The Guide reflects the law and regulatory framework as they stood at 1 October 2023. It is not meant to be a substitute for legal advice, for which we would ask you to consult the person at Mayer Brown who normally advises you.

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