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PENSION CAPITAL STRATEGIES LIMITED LAUNCHES

NEW BUYOUT MARKET WATCH:



• Affordability Index suggest best time to buyout for at least a decade

• Over £10bn of new bulk annuity business to be written by the end of 2008

• There will be one or more large deals by the end of the year shattering

current £800m record

London, 10th July, 2008 – Pension Capital Strategies Limited (PCS) has today

launched a half yearly Buyout Market Watch report, reviewing the last 12 months in the

buyout market with a view on the market for the rest of 2008 and long term.





Charles Cowling, Managing Director, PCS, says "We have seen increased development

in the buyout market over the last 12 months and its growing impact on Defined Benefit

pension schemes. We predict prices will continue to be low for the rest of 2008 with the

gap between IAS19 and buyouts becoming even lower for immediate

annuitants. Growing pressure from the Pensions Regulator and changing accounting

standards are encouraging de-risking in pension schemes. Companies therefore need to

face their pension commitments head on, particularly if they are looking at re-structuring

or merger opportunities. Increasingly this means looking at buyout opportunities".





The attraction of a buyout solution is crucially linked to four key factors: - Regulations,

the financial health of the pension scheme, the excess cost over the accounting reserve

and market sentiment. In the last 12 months all these factors have been swinging in

favour of a buyout solution.



Charles Cowling continues, "We have tracked the prices in the buyout market against

FRS17/IAS19 values to create the PCS Affordability Index. This Index suggests now is

the best time to buyout for at least a decade and may even represent a lower cost than

the published accounting figures. We expect there to be one or more multi-billion pound

insurance-based buyout deals by the end of the year, shattering the record of the largest

deal, which is currently £800m in respect of P&O. However, we are already seeing signs

of consolidation in the market and so, in the long term we expect prices to increase as

some participants reach their capacity and others drop out of the market".





Pension Capital Strategies Ltd. Authorised and regulated by the Financial services Authority. A member of the

Jardine Lloyd Thompson Group. Registered Office:

6 Crutched Friars London EC3N 2PH. Registered in England No.5651461. VAT No. 244 2321 96

The full PCS Buyout Market Watch Report is available on the PCS website at:

www.pensionstrategies.co.uk.



--ENDS--





Enquiries:



PCS

Charles Cowling 0161 242 5388

Tiziana Perrella 0161 2425332



Notes to Editors:



About Pension Capital Strategies



Pension Capital Strategies (PCS) was established in 2006 to help companies to manage

their Defined Benefit pension obligations, offering advice on managing scheme assets

and liabilities, on communication with trustees and on finding the right funding solutions.



A subsidiary of the Jardine Lloyd Thompson Group, PCS can draw upon skills and

experience in the areas of corporate finance, tax, capital markets, asset management,

actuarial and general pension regulation and practice to provide strategic advice and

practical answers.



www.pensionstrategies.co.uk









Pension Capital Strategies Ltd. Authorised and regulated by the Financial services Authority. A member of the

Jardine Lloyd Thompson Group. Registered Office:

6 Crutched Friars London EC3N 2PH. Registered in England No.5651461. VAT No. 244 2321 96



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