What next? Key questions, choices and decisions facing your business in the next few years

If you currently provide some type of pension, would you like to continue with it?
If so, does it satisfy the necessary requirements, including having high enough contribution rates, meeting the quality requirements, allowing auto-enrolment etc. For more detail on this, see What changes might we have to make to our existing provision?
If changes are needed to the scheme and how you operate it, what are they and how much will they cost?
Would you like to avoid providing personal accounts completely, or would you be happy to offer personal accounts to some workers?
If you do not want to offer personal accounts, are you prepared to extend your current scheme to all eligible workers and what will this cost?
How does this compare to the cost of providing personal accounts to those workers not eligible to join your existing scheme? What are the administrative implications of providing both? What are the employee relations implications of your decision?
If you will need to provide personal accounts to some or all your workers, how will this affect your business costs? How will you make up for this new cost, e.g. is it relevant to pay negotiations etc?
Nearer the time, how will you resource the administration of the new system, particularly the initial phase? Will you need to make any changes in contracts, and offer letters? Will any of your staff need training?