Bulk annuities and the Budget revolution

by

24 Jun 2014

The rush to de-risk is gathering pace. The first three months of 2014 saw bulk annuities deals equal to half the total liabilities for 2013. As funding levels improve, bulk annuities are becoming affordable for more schemes keen to lock in gains. However, the ground is shifting under the feet of the insurance providers, which could fundamentally change the market dynamics.

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The rush to de-risk is gathering pace. The first three months of 2014 saw bulk annuities deals equal to half the total liabilities for 2013. As funding levels improve, bulk annuities are becoming affordable for more schemes keen to lock in gains. However, the ground is shifting under the feet of the insurance providers, which could fundamentally change the market dynamics.

Increased capacity and a heightened competitive  landscape should spell good news for  pension schemes looking to de-risk by  pushing  down prices.  As Roger Mattingly, director of PAN Trustees says: “We will see some impact  on the market  in terms of the price of de-risking if individual  annuities providers try to compete for  parts of the bulk annuities market.  “That could raise capacity in the bulk annuities market considerably and increase competition,  which should push prices down  as providers  try to grab market share.”

However, with demand for de-risking expected to remain strong from schemes, especially  once interest rates begin to rise, prices may  not end up moving that much, even if  capacity  in the market was to significantly  increase.  “Demand could outweigh the changes in additional  capacity,”  says Jay Shah, co-head  of business origination at Pension Insurance  Corporation.  “Around £1.5trn of scheme liabilities ultimately want to go down the buyout route.  Total bulk annuity market volumes in 2013  represented only 0.5% of that.”

Even if providers are less compelled to compete  on price, schemes are already finding  insurers becoming increasingly flexible in  how they structure deals, making them more  affordable. One recent innovation has been the ability to secure a buy-in that incorporates  a deferred premium facility, effectively  allowing schemes to immediately insure  liabilities,  paying a large proportion of the  premium upfront, but allowing them to pay  the rest later.

In May, L&G announced it had secured a buy-in deal with RetailLink Management  Pension Plan covering £35m of liabilities,  which included this deferred premium facility.  This allowed the plan to fully insure benefits for the members immediately, but  spread payment of a portion (believed to be  around £9m) of the premium over a four year  period.  This was the second time L&G used this structure following its transaction with the Kenwood  Pension Scheme in 2013.

This structure, L&G’s head of bulk annuities  and longevity insurance, Tom Ground,  argues,  can help trustees and companies “to  achieve de-risking outcomes that they previously  thought were out of reach” adding, “we  expect this to become a common transaction  structure in the future.”

 More accommodating

Essentially, this is a way of providing the schemes with low-rate temporary loans to enable them to achieve de-risking that would not otherwise be affordable. Because the scheme uses the balance sheet of the insurer, it can access good loan rates, but the insurer is effectively protected from the credit risk of  the scheme and sponsor as a default by  either  would simply decrease the amount of  liabilities covered by the buy-in to the  amount already paid in premiums. So if the scheme defaulted after paying only 90% of the premiums, the insurer would adjust the scale of buy-in to cover only 90% of the liabilities.

According to JLT’s Phillips, this more accommodating approach by insurers is a manifestation  of the greater competition in the bulk  annuities market. “The greater flexibility increases the probability of deals happening.  We have also seen insurers becoming more accommodating in the assets they are willing  to transfer in specie, rather than forcing a  scheme to sell assets  and take market risk in  order to transfer cash to the insurer.

Contract terms, which have also been very insurer-friendly,  are also moving in favour of  schemes to some degree. We are able to win more of the battles to get better protections  than we could in the past.”

Risk of regret

However, although these innovations bring  de-risking into the realms of possibility for  more schemes, there is a danger of regret  risk for those unwilling to wait for the better  pricing that is likely to result from the  increased  capacity and competition in the  market resulting from the Budget.

“It wouldn’t be surprising if prices improved,”  Altmann says. “If a scheme used too much of its assets to buy annuities that were expensive, they would be better off  waiting until pricing improves, especially  where they have a weak covenant. Some buy-ins  and buyouts transacted in 2012 and 2013  were very expensive and schemes need to  consider the risk of regret in the future.”  This is particularly pertinent in the case of buy-ins where better pricing would mean a smaller portion of scheme assets are used, allowing a greater portion to continue generating  returns to cover liabilities not included  in the buy-in transaction.

Osborne’s Budget is having significant ramifications on the bulk annuities market, making  de-risking more affordable by increasing  capacity and competition. In turn, this is creating  innovative structures from insurers  in the space and tipping the balance of power  more towards schemes. In time, pricing may also come down, especially if new players were to enter the market and need a compelling  competitive advantage.

Even though schemes are under significant  pressure to de-risk, the changing bulk annuity  landscape could mean better prices and  protections for those willing to be patient.

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