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100+ Free IFoA SP4 Practice Questions

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2026 Statistics

Key Facts: IFoA SP4 Exam

3h 20m

Exam Duration

IFoA SP4 syllabus

£385

Standard Fee

IFoA fees page

200 hrs

Recommended Study

IFoA SP4 syllabus

7

Content Areas

SP4 syllabus

Written

Exam Format

IFoA SP4 syllabus

2026

Syllabus Year

IFoA curriculum

As of June 2026, the IFoA lists SP4 Pensions and Other Benefits as a 3 hour 20 minute online open-book written paper of short and long-answer questions, not multiple choice, with a standard exam fee of £385 and a recommended 200 study hours. The 2026 syllabus spans scheme design, funding methods and assumptions, investment and asset-liability management, risk management and de-risking (LDI, buy-in, buy-out, longevity swaps), accounting for pension costs under IAS 19, member options and UK regulation, with growing emphasis on risk sharing, defined contribution and public-sector schemes. The pass mark is set by the Board of Examiners each sitting. This free bank offers 100 MCQs as technical-knowledge prep.

Sample IFoA SP4 Practice Questions

Try these sample questions to test your IFoA SP4 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In a defined benefit (DB) pension scheme, who bears the primary investment and longevity risk relating to the promised benefits?
A.The sponsoring employer
B.The individual member
C.The investment manager
D.The state pension scheme
Explanation: In a DB scheme the benefit is defined by a formula (e.g. final salary or career-average), so the sponsor must fund whatever is needed to meet it. Investment shortfalls and improved longevity increase the cost to the employer, who therefore bears these risks.
2In a pure defined contribution (DC) arrangement, the member's retirement benefit at the point of retirement depends MOST directly on which combination of factors?
A.The employer's funding valuation and the scheme's technical provisions
B.Contributions paid, investment returns achieved, and charges deducted
C.The statutory revaluation order and a guaranteed accrual rate
D.The scheme actuary's chosen discount rate for the liabilities
Explanation: In DC the member has an individual pot equal to accumulated contributions plus investment returns net of charges; the retirement outcome (e.g. annuity or drawdown) flows from that pot. There is no employer-guaranteed accrual.
3A career-average revalued earnings (CARE) scheme differs from a final-salary scheme primarily because the pension is based on:
A.The member's highest single year of salary only
B.The total of employer and member contributions with investment return
C.Revalued earnings across the member's whole career rather than salary near retirement
D.A fixed cash lump sum unrelated to salary
Explanation: CARE accrues a slice of pension each year based on that year's pensionable earnings, with each slice revalued to retirement. This reduces the sponsor's exposure to late-career salary spikes compared with final salary.
4Which arrangement is the clearest example of risk-sharing between the sponsor and members?
A.A pure final-salary DB scheme
B.An individual DC pot with member-selected funds
C.An insured annuity bought at retirement
D.A collective defined contribution (CDC) scheme
Explanation: CDC pools contributions and investment/longevity experience across members and targets (but does not guarantee) a benefit; the sponsor's cost is typically fixed while members share residual risk. This sits between DB and DC.
5When designing a new occupational pension scheme, which stakeholder objective is MOST associated with the employer rather than the members?
A.Controlling and stabilising the long-term cost of providing benefits
B.Maximising the certainty of their own retirement income
C.Receiving the highest possible tax-free lump sum
D.Having flexibility to draw benefits early
Explanation: Employers sponsor schemes to recruit, retain and reward staff while keeping costs affordable, predictable and tax-efficient. Cost control and stability are core sponsor objectives; the other items are member-side objectives.
6A 'hybrid' pension scheme is best described as one that:
A.Provides only lump-sum benefits with no pension
B.Combines DB and DC features, for example a DB underpin on a DC pot
C.Invests solely in index-linked government bonds
D.Is funded entirely on a pay-as-you-go basis
Explanation: Hybrid designs blend DB and DC elements to share risk; a common form gives members a DC pot with a DB minimum (underpin), or DB benefits with a DC top-up. This balances cost control against benefit security.
7Which of the following is typically classified as an 'other benefit' provided alongside a pension scheme rather than a core retirement pension?
A.An age-retirement pension accrued to date
B.A deferred pension for an early leaver
C.A lump-sum death-in-service benefit
D.A revalued CARE pension at retirement
Explanation: Other benefits include death-in-service lump sums, ill-health early retirement, and dependants' pensions, which are ancillary risk benefits funded alongside core retirement provision. The others are core retirement-pension benefits.
8A scheme provides a pension of 1/60th of final pensionable salary for each year of service. A member retires after 30 years with final pensionable salary of £48,000. What is the annual pension before any commutation?
A.£14,400
B.£28,800
C.£16,000
D.£24,000
Explanation: Pension = accrual rate × years × final salary = (1/60) × 30 × £48,000 = (30/60) × £48,000 = 0.5 × £48,000 = £24,000. This is a standard final-salary calculation.
9A key advantage to the employer of moving new entrants from a DB scheme to a DC scheme is that it:
A.Transfers investment and longevity risk to members and stabilises employer cost
B.Guarantees members a higher pension in retirement
C.Removes the need to make any employer contributions
D.Eliminates all administration and governance requirements
Explanation: Closing DB to new entrants and offering DC caps the employer's commitment at the agreed contribution rate, transferring investment and longevity risk to members and making future cost far more predictable.
10Auto-enrolment, requiring eligible workers to be enrolled into a qualifying pension with minimum contributions, is primarily a policy tool to address:
A.Excessive employer DB funding costs
B.Under-saving for retirement among the working population
C.The shortage of index-linked gilts
D.Mortality improvement uncertainty
Explanation: Auto-enrolment uses inertia to widen pension coverage and raise saving levels among workers who would otherwise not join, tackling inadequate retirement provision. It is mainly a DC-focused coverage measure.

About the IFoA SP4 Exam

IFoA SP4 Pensions and Other Benefits is a Specialist Principles Fellowship exam covering the financial management of pension schemes and other employee benefits, including scheme design, funding and valuation, investment and ALM, de-risking, IAS 19 accounting, member options and UK regulation.

Assessment

Online open-book written paper of short and long-answer questions

Time Limit

3 hours 20 minutes

Passing Score

Pass mark is set by the Board of Examiners each sitting; there is no fixed published percentage

Exam Fee

£385 standard fee (Institute and Faculty of Actuaries (IFoA))

IFoA SP4 Exam Content Outline

16%

Pension Scheme Design and Other Benefits

Compare defined benefit, defined contribution, CARE, hybrid, CDC and risk-sharing designs, and the ancillary benefits such as death-in-service, ill-health and dependants' pensions provided alongside core retirement provision.

20%

Funding, Valuation Methods and Assumptions

Calculate technical provisions and contribution rates using projected unit and attained age methods, set prudent discount-rate, inflation, salary and mortality assumptions, and design recovery plans for deficits.

16%

Investment Strategy and ALM

Set liability-aware investment strategy using matching and growth assets, apply asset-liability modelling and stochastic projection, and plan de-risking journeys allowing for the employer covenant and scheme maturity.

16%

Risk Management and De-risking

Manage interest-rate, inflation, investment, longevity and operational risk using LDI, interest-rate and inflation hedging, buy-ins, buy-outs, longevity swaps, consolidators and liability-management exercises.

12%

Accounting for Pension Costs

Apply IAS 19 to measure the defined benefit obligation, net interest, current and past service cost, remeasurements in other comprehensive income and the asset ceiling, and explain why accounting and funding figures differ.

10%

Member Options

Value commutation, transfer values, early and late retirement and drawdown choices, set option terms on a sound basis, and manage the anti-selection and take-up risks they create.

10%

Regulation and Supervision

Explain the role of the Pensions Regulator, the DB funding code and low-dependency objective, the Pension Protection Fund and levy, preservation and revaluation, trustee duties and the actuarial control cycle.

How to Pass the IFoA SP4 Exam

What You Need to Know

  • Passing score: Pass mark is set by the Board of Examiners each sitting; there is no fixed published percentage
  • Assessment: Online open-book written paper of short and long-answer questions
  • Time limit: 3 hours 20 minutes
  • Exam fee: £385 standard fee

Keys to Passing

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

IFoA SP4 Study Tips from Top Performers

1Learn the funding methods (projected unit and attained age) well enough to explain when each is appropriate and how the standard contribution rate and liability differ between them under time pressure.
2Practise quantifying the impact of changing a single assumption, such as the discount rate, inflation or longevity, because SP4 rewards candidates who can explain direction and rough magnitude clearly.
3Build a mental map of the de-risking toolkit, distinguishing buy-in, buy-out, longevity swaps and LDI by which risks each removes and which residual risks remain.
4Keep IAS 19 separate from funding in your head, remembering the corporate bond discount rate, net interest, service cost in profit or loss and remeasurements in OCI.
5Work recent past papers and examiners' reports to absorb the application-and-judgement style, then write full answers to time rather than only reviewing model solutions.

Frequently Asked Questions

How long is the IFoA SP4 exam?

SP4 is a 3 hour 20 minute online written paper, including extra time added since 2021 for downloading and printing. It uses short and long-answer questions rather than multiple choice, so strong time management is essential.

Is the IFoA SP4 exam multiple choice?

No. SP4 is an open-book written exam of short and long-answer questions that test application and judgement. This free bank uses 100 multiple-choice questions purely as technical-knowledge preparation around the same syllabus.

How much does the IFoA SP4 exam cost?

The standard IFoA exam fee for a Specialist Principles subject such as SP4 is £385 for 2026, with a reduced rate available to eligible candidates. Always check the IFoA fees page for the current amount before booking.

What does the SP4 syllabus cover?

SP4 covers pension scheme design, funding and valuation, investment and asset-liability management, risk management and de-risking, IAS 19 accounting, member options and UK regulation, with growing emphasis on risk sharing, defined contribution and public-sector schemes.

How many hours should I study for SP4?

The IFoA recommends around 200 hours of study for SP4. Most candidates spread this over several months alongside work, using the SP4 Core Reading, tuition material and recent past papers and examiners' reports.

What is the passing score for SP4?

The IFoA does not publish a fixed pass percentage. The Board of Examiners sets the pass mark for each sitting after marking, so the exact threshold varies, though candidates typically need around half of the available marks.