The University and College Union (UCU) has been in dispute with 69 universities over the latest valuation of the Universities Superannuation Scheme (USS) -- the largest private sector pension scheme in the UK. Over 50,000 members of staff were balloted for strike action by UCU in opposition to the outcome of the 2018 valuation, which determined that an increase in contributions is required by the scheme to ensure benefits can be maintained at their current level. Universities UK (UUK) is the nominated representative for over 340 employers participating in USS. UUK is responsible for determining a collective employer position to inform negotiations with UCU, who formally represent the scheme members. UUK is also responsible for communicating the views of employers to USS on a range of matters related to the management of the scheme. This briefing provides background and context on the dispute and sets out the efforts made by the affected universities to resolve the dispute satisfactorily. It also clarifies why UUK is unable to support UCU's positions.