The recent pension freedoms saw the most significant change to pensions in 100 years. But these changes haven't just impacted individual pension savers and retirees, they have also required employers, trustees, pension providers and advisers to go back to the drawing board to review and redesign their approach and provision, to ensure they reflect best practice.

These new guidelines will hopefully not only provide a best practice framework for trustees, but also signal to all pension providers and consultants how they can better help employers, employees and trustees to make the most of these new freedoms.