Part 1: Master Trusts Chapter 5: Triggering events: continuity Section 27: Content of implementation strategy
The implementation strategy is a document that specifically sets out how the interests of members of the scheme are to be protected following the occurrence of the triggering event (section 21). The implementation strategy must set out the continuity option (sections 24 and 25) that the trustees are required or decide to pursue as well as certain details of the particular option under subsection (5).
	The implementation strategy must include a section setting out the levels of administration charges that applied in relation to members of the scheme (subsection (3)). This relates to the prohibition on increasing charges levels during a triggering event period at section 33.
	Regulations made under subsection (6) may specify further information to be included in the implementation strategy and the way in which it is prepared.
	Subsection (7) provides that any regulations made under this section are subject to the negative resolution procedure.