The regulations, which enter into force on 15 December 2019, apply to pension foundations that safeguard pension commitments for at least 100 persons for which provisions have been made to the foundation.
The regulations also apply to pension foundations that have chosen themselves to apply the provisions set out in section 9a, first and second paragraphs of the Safeguarding of Pension Commitments, etc. Act (1967:531).
The regulations contain provisions on information about the pension foundation and its operations, the content of policy documents, and the content of investment guidelines and impact analysis.
Under the amendments, a pension foundation shall make available information about the content of its remuneration policy on its website. The amendments also entail a clarification of how a pension foundation may use derivative instruments and adjust a provision on the content of a pension foundation's investment guidelines. The amendments also introduce a provision on suitability assessment. FI furthermore introduces a new suitability assessment application form. The amendments enter into force on 1 July 2020. Amendment FFFS 2020:8