DIS guidance still missing some clarity

While the document reinforced the notion DIS-only schemes are no longer classed as occupational pension schemes - meaning employers with these schemes are no longer exempt from the stakeholder requirement - the guidance does not clarify the position of an employee who ends up a member of more than one employer scheme. The issue of whether DIS only, or life assurance only, schemes are defined as occupational pension schemes arises through the introduction of the European Directive on the activities and supervision of Institutions for Occupational Retirement Provision (IORP). Incorporated...