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PENSION REFORM<br />

Employers will be required to automatically enrol eligible<br />

“jobholders” in a pension scheme<br />

Due to come in to force 1 October 2012<br />

Implementation will be phased in over a four-year period<br />

The Pensions Regulator has issued detailed guidance, which<br />

includes a step by step approach to prepare for these changes

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