Rising yields reshape UK pension scheme funding targets in 2022

Last year proved to be a crucial turning point for UK-defined benefit pension schemes as rising yields led to a reduction in long-term funding target timeframes, according to Barnett Waddingham.

Barnett Waddingham conducted a review of fiduciary management investment performance, emphasising the importance of scheme-specific evaluation and effective communication.

The review focused on the transformative year of 2022, during which rising yields reshaped funding target timeframes for UK-defined benefit pension schemes.

One key finding from the review highlights the impact of hedge ratios on performance. Fiduciary managers with high hedge ratios faced challenges in outperforming as most asset classes experienced declines. Under-hedged schemes generally fared better than those with higher levels of hedging. 

Another significant insight relates to scheme-specific factors. Investment returns varied considerably due to individual scheme circumstances, including portfolio liquidity and hedging strategies. According to Barnett Waddingham, trustees need to be mindful of the level of illiquidity and ensure their comfort with it when evaluating investment performance.

The review also identified substantial performance dispersion across schemes with similar return targets. Surprisingly, even within a single fiduciary manager, performance varied significantly. Barnett Waddingham says that this highlights the importance of thorough due diligence and evaluation when selecting fiduciary managers, as scheme-specific factors can greatly impact investment outcomes.

Effective communication emerged as a key differentiator among fiduciary managers during periods of volatility. While fiduciary management helped alleviate the governance burden for trustees operationally, the quality of communication played a vital role in shaping the trustee experience and building trust.

Furthermore, the review recognised the importance of Global Investment Performance Standards (GIPS®) data for industry-wide comparison. But trustees should be aware of the limitations and caveats associated with comparing data in 2022. Barnett Waddingham strongly encourages fiduciary managers to obtain independent verification of their GIPS® data to enhance credibility and reliability.

Lastly, the review highlighted emerging considerations for trustees, including environmental, social, and governance (ESG) and sustainability offerings, the impact of reduced assets under management (AuM) on fiduciary manager fees, and the evolving nature of delegation, such as the emergence of Outsourced Chief Investment Officer (OCIO) models.

Barnett Waddingham head of FM evaluation Peter Daniels says: “As anticipated, the market volatility of last year not only made 2022 challenging for investment performance but resulted in a very wide range of outcomes for pension funds.

“The previous downward trending interest rate environment meant that highly hedged strategies painted fiduciary manager performance in a generally positive light.  The sharp upward reversal in rates has created performance challenges for managers; it has also led to a fundamental re-think of how hedging strategies should operate and the importance of liquidity.

“Looking forward there will inevitably be increased scrutiny of how fiduciary managers operate in a changing investment world.  More so than ever before, the importance of independent challenge and evaluation will be critical.”

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