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The UK Pensions Regulator has published its 2019 annual DB funding statement. The statement will be relevant to all DB pension schemes, but is targeted at schemes undergoing a valuation with an effective date between 22 September 2018 and 21 September 2019, and schemes undergoing significant changes that require a review of their funding and risk strategies. The statement sets out the Regulator's views on various funding issues and what the Regulator expects from trustees and employers.

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