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The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations (Northern Ireland) 2024
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8.—(1) An explanation of—
(a)the design of the scheme;
(b)the reasons why the trustees consider the design of the scheme to be sound and the evidence on which this consideration is based.
(2) The evidence referred to in sub-paragraph (1)(b) must include the documents prepared by—
(a)the scheme actuary for the purposes of regulation 10(3)(b);
(b)the trustees for the purposes of regulation 10(3)(c).
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