Funding plan

The plan to ensure that money will be available to pay out pension benefits as they fall due. It involves setting contributions at a certain level, such as the standard contribution rate.

Funding standard account

Bookkeeping account that is kept to determine if a defined benefit pension plan (DBPP) meets minimum funding standards set by law. Some of the entries to the account are derived actuarially. Failure to satisfy minimum funding standards can cause penalty taxes and enforcement actions. Also called minimum funding standard account and minimum funding standards .

Funds at Lloyd’s

FAL is members’ capital held in trust at Lloyd’s to pay claims when premiums trust funds are insufficient. The amount is calculated at member level using the risk-based capital model. The amount for individuals is equal to a ratio between 20 per cent and 30 per cent of the premiums they are permitted to write (depending on membership type, nature of risk, liquidity and resources). The ratio for corporate members is 50 per cent (except for dedicated corporate motor at 40 per cent). The funds must be maintained in value and be in a Council-approved form, i.e. readily realisable assets such as cash securities, letters of credit and bank and other guarantees. See LLOYD’S CHAIN OF SECURITY.
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Funds of an approved form that are lodged and held in trust at Lloyd’s as security for a member’s underwriting activities. They comprise the members deposit, personal reserve fund and special reserve fund and may be drawn down in the event that the member’s syndicate level premium trust funds are insufficient to cover his liabilities. The amount of the deposit is related to the member’s premium income limit and also the nature of the underwriting account. (See risk based capital).