Employer-financed retirement benefit schemes (EFRBS) were popular for while, particularly after April 2006 when employer contributions were made tax free. However, changes in the tax rules in December 2010 meant that, while they still have some advantages, they are now seldom used. Most pension advisers are unlikely to find a time when they would recommend EFRBS as invariably there's a more appropriate product to suit the need. It is really only those set up and funded pre-December 2010 that one still sees.