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Unit 3.5: The Statement of Investment Principles

Unit 3.5 covers the Statement of Investment Principles in detail. It sets out who is responsible for the decisions that go into preparing a SIP, what the statement has to contain, the investment objectives of a fund and the asset allocation strategy that follows from them, and the requirement to monitor the statement and update it, including the review cycle and the duties to take written advice and consult the sponsoring employer. The SIP is the document that ties the rest of Module 3 together, because a strategy decision should be traceable back to it.

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What’s in it.

5 topics
  • Topic 01

    Responsibilities for Decisions in Preparing a Statement of Investment Principles

    45 questions
  • Topic 02

    The Contents of a Statement of Investment Principles

    45 questions
  • Topic 03

    The Investment Objectives of a Fund

    45 questions
  • Topic 04

    The Asset Allocation Strategy of a Fund

    Coming soon
  • Topic 05

    The Requirement to Monitor and Update a Statement of Investment Principles

    Coming soon

Sample questions

3 of many

A few questions from this unit, with the answer and a full explanation. The complete bank is available when you start practising.

  1. Are 'financially material considerations' and 'non-financial matters' the same thing under the SIP content rules?

    • No, because only one of the two is a legal requirement
    • No, they are separate, distinct required policy categories
      Correct answer
    • Yes, since both concern member and beneficiary views
    • No, but they overlap completely in practice
    Explanation

    Regulation 2 treats financially material considerations, factors affecting risk and return, and non-financial matters, the extent to which member views are taken into account, as two conceptually separate required policy areas. Key takeaway: the two terms describe different, non-interchangeable content categories.

  2. A trustee is comparing how DB and DC schemes typically express investment objectives. Which statement about DB objectives is accurate?

    • DB objectives are typically framed solely around equity market benchmarks
    • DB objectives are typically framed relative to the scheme's liabilities
      Correct answer
    • DB objectives are typically framed without reference to funding position
    • DB objectives are typically framed to match DC member-outcome language
    Explanation

    DB objectives are typically expressed relative to the scheme's liabilities, whether by matching their duration and inflation sensitivity or by targeting a funding-level trajectory, reflecting the scheme's purpose of providing promised benefits. Key takeaway: liability-relative framing distinguishes DB objectives from the member-outcome framing typical of DC schemes.

  3. What is meant by a DB scheme targeting a 'buy-out' as its ultimate funding objective?

    • Reaching a funding level at which the scheme merges with another employer's scheme
    • Reaching a funding level at which The Pensions Regulator takes over the scheme
    • Reaching a funding level sufficient to secure all members' benefits with an insurance company
      Correct answer
    • Reaching a funding level at which contributions are suspended permanently
    Explanation

    A buy-out target is a DB funding objective aimed at reaching a funding level sufficient to secure all members' benefits with an insurance company, transferring the liabilities and associated risk away from the trustees and employer. Key takeaway: buy-out means securing benefits with an insurer, not merger, cash withdrawal, or regulatory takeover.