The NAPF has published its response to the DWP’s call for evidence on employer debt under section 75 Pensions Act 1995 in non-associated multi-employer defined benefit pension schemes. In its response the NAPF agrees that the current situation, in which the loss of an employer’s last active member triggers a buyout debt on the employer under section 75 Pensions Act 1995, is causing problems for employers who participate in non-associated multi-employer schemes, and for some schemes as well.   The response analyses possible easements and suggests that the loss of the last active member should trigger a debt on the technical provisions of the scheme, but not a full buyout debt that is based on the cost of purchasing annuities.