The Pensions Regulator is the UK regulator of work-based pension schemes.
www.thepensionsregulator.gov.uk
A direct link to the PDF guidance document on the Pensions Regulator website.
www.thepensionsregulator.gov.uk/docs/db-dc-transfers-conversions-regulatory-guidance.pdf
A very well balanced and independent article by Ros Altmann, the former pensions minister.
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