Bar chart showing what respondents felt were the main barriers for GMP implementation. Incomplete data = 22.69% Capacity / resource of advisers = 16.21% Necessary expertise = 6.98% Clarity of guidance / legislation = 10.47% Project costs = 10.72% Governance burden for Trustees = 7.23% Individual taxation = 3.24% Scheme or individual member complexity = 15.21% Communication with members = 5.49%