As noted in the previous update, the Trustee has received Scottish Counsel’s opinion and plans to run a second consultation with employers on a revised calculation methodology. The consultation will commence in February and will run for 10 weeks ending on 30th April. The Trustee will consider consultation responses and may incorporate further changes into the calculation methodology. The Trustee will not be able to instruct the Scheme Actuary to commence calculating and certifying section 75 employer debts before the summer of 2018 at the earliest.