On 17 September 2007, the Pensions Board will introduce On the Spot Fines for pension scheme Trustees and employers who do not comply with the provisions of the Pensions Act 1990, as amended. The fine for each offence is €2,000. To assist Trustees and companies in understanding the main areas where they may possibly be in breach, the Pensions Board have produced a succinct and easy to read checklist. Please contact us if you require further information.