In this four-part "in conversation" series, EY-Parthenon partners Karina Brooks and Eimear Kelly and Travers Smith partners Dan Naylor and Joseph Wren discuss pension scheme surpluses, drawing out some important topics for consideration by trustees and sponsors. Key themes from the discussion include the advantages of advance planning, the need for schemes and sponsors to respond to dynamic circumstances which can change scheme funding levels rapidly (such as the LDI crisis), and the ways in which good outcomes can be achieved both for members and for other stakeholders including the sponsor.

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