DB SSAS question

Hello,

Technical question regarding DB SSAS deficit contributions.

Our client is a business owner who is a sole member/trustee of his company's defined benefit SSAS. The scheme has assets valued at c£400k and is running a deficit of c £30k. As I understand it the shortfall could be rectified in the same way as a conventional DB scheme, usually via 'deficit repaid contribution(s)', or via a more aggressive investment strategy, for example.

Is a deficit repair contribution the same as a standard employer contribution in this instance and therefore subject to corporation tax relief for the company, and would it count towards the member's annual/lifetime allowance (it obviously wouldn't for deferred members of a conventional DB scheme)?

Many thanks!

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