More than three-quarters (76 per cent) of defined benefit (DB) schemes in surplus and planning to run on are yet to decide how surplus should be shared between employers and members, according to research from Aon.
The firm’s 2026 Surplus Use and Member Distribution Survey found that, among those where a decision had been reached, 62 per cent planned to distribute part of the surplus solely to the employer, 17 per cent to members only, and 21 per cent to both employers and members






