Nearly three-quarters of charities have not assessed the impact of pension changes coming into force from 2012, according to a survey.

A total of 73% of charities have not yet assessed the impact of changes to legislation on their pension strategies, according to research by the Association of Chief Executives of Voluntary Organisations (ACEVO) and employee benefits adviser Foster Denovo.

However, the same survey carried out in November 2008 showed that this figure was higher then, at 84%.

The proportion of charities who are not aware of the legislative changes has reduced since last year’s survey from 16% to 12%.

Nick Carey, policy officer at ACEVO, said: “While these result are encouraging in suggesting more third sector organisations recognise the impact of pension reforms, it is critical that wider sector employers are fully aware of and act on their upcoming responsibilities.”

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