As we enter dividend season Pensions Partner, Rachel Pinto, joins Professional Support Consultant, Tim Smith, to discuss how directors should approach decisions over the payment of dividends in light the Pensions Regulators extended powers which came into force on 1 October 2021. In particular, Rachel shares her views on:

• what directors need to be aware of in terms of the Pensions Regulator's new powers this dividend season
• how this changes the way directors of companies and groups with defined benefit (DB) schemes should approach decisions regarding the payment of dividends, and
• other circumstances in which directors need to be alive to the new offences and regulatory sanctions.