Greig McGuiness, Accredited Professional Trustee at Dalriada Trustees talks about the requirements for pension schemes to have an effective system of governance (ESOG) and provides answers to the following questions:

• What is changing/has changed on pension scheme governance requirements?
• When did/do the changes take effect?
• Why are things changing?
• How will it affect the way I run my scheme?
• What can/should I do now?