IFAs will see rising demand for advice on enhanced transfer value (ETV) exercises as companies improve their cash-for-pension offers, KPMG said.
An ETV offer is where an employer offers members of its pension scheme lump sums or a cash injection into their pot in exchange for transferring to a less generous arrangement.
Often, the transfer is from a defined benefit (DB) to defined contribution (DC) pension, reducing the employers' open-ended liabilities.
Pensions minister Steve Webb raised concerns in May about the practice of ETV exercises, saying in some cases members received poor advice and took bad deals.
However KPMG's Enhanced Transfer Values Survey analysed 83 ETV offers made to 90,000 pension scheme members since 2008 and concluded practice was improving.
All employers in the study paid for independent financial advice for their employees to help them consider the offers.
The study found cash was still the most prominent incentive to transfer to new pension arrangments. Almost 90% of offers contained a cash component.
However, the study identified a trend towards limiting the cash component, with 24% of offers doing so.
James Ellison, head of ETV delivery at Alexander Forbes, which advised on 13 of the 83 offers examined, welcomed the limitation of the cash incentive.
"The main driver should always be whether the member can afford the level of risk that is involved. Cash should not be the reason to transfer," he said.
Wide variety of take-up rates of ETV offers could point to variation in the quality of offers made to employees, however.
In one in seven exercises fewer than 10% of pension scheme members accepted the deal. But in a sixth of cases, more than 50% took the offer up.
KPMG pensions partner Mike Smedley (pitured) said: "This begs the question: are the differences because of circumstances, or actually because some people are doing this well and some less well? I think it is both."
Smedley predicted a boom in ETV exercises, with IFAs reporting offers affecting 70,000 members in the pipeline this year.
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