Accounting for the Financial Sustainability Requirements for a Master Trust

The Pensions Research Accounting Group (PRAG) is pleased to announce the issuance of its paper on ”Accounting for the Financial Sustainability Requirements for a Master Trust”.  Cathy Allen, Chair of the PRAG Master Trust Working Group said  “The PRAG DC Master Trust working party has been considering the required accounting treatment of the various financial sustainability models that are to be found across the UK’s DC Master Trusts and have published this paper to support them.  A copy of this paper has been sent to each of the Master Trusts."