# Pension Schemes Act 2021, Part 2: Matters which must be taken into account


5
The structure of the scheme and its target market, including any plans to acquire or merge with other schemes.
6
The robustness and prudence of any assumptions in the scheme’s business plan (see section 65A) about membership, contributions, income and costs.
7
The planned expenditure of the scheme, the purpose of the expenditure, and how it will be funded.
8
The terms, security and affordability of loans and other funding provided to the scheme, and the identity of each lender or other funding provider.
9
Information about the market in which the scheme operates or is to operate.
10
The experience and professional competence of the individuals involved in running the scheme.
11
Where a business plan has been revised as a result of a significant change to the information included in it (see section 65A(4)), the circumstances that led to the significant change.
12
Any provision made by the trustees and the scheme proprietor to fund contingent liabilities in respect of the scheme.

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Source: https://www.legislation.gov.uk/ukpga/2021/1/schedule/4A/part/2 (the official version)
Page: https://openlegislation.uk/pension-schemes-act-2021/schedule-4A/part-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.