Pensions Law Handbook: 12th Edition

ISBN-13: 9781780434490 / Angielski / Miękka / 2015 / 1030 str.

Opis

This handbook is the definitive and comprehensive guide to pensions law and practice within the UK. It deals with the duties and responsibilities of key personnel and the law applicable to specific tasks, such as contracting out, early leavers, reconstruction, winding-up, funding, and surplus. The book guides readers through the complex web of pensions-related statues, UK regulations, and case law, providing accessible, easy-to-understand explanations of the relevant topical issues. The twelfth edition covers: automatic enrollment: final legislation and the first few months in practice * incentive exercises: new industry code of practice and its impact on de-risking * changes to the state pension: more information on the proposed flat-rate pension and the effect on Defined Benefit Schemes contracting out * age discrimination: Supreme Court rulings on justification (Seldon and Homer) * money purchase definition: more details on the exemptions and transitional provisions for the new money purchase definition.

Spis treści

Contents: 1 Pension provision in the UK - an introduction; 2 People involved with pensions; 3 Trustees; 4 Contracting-out; 5 Employer insolvency: the implications for pension schemes; 6 Protection for early leavers; 7 Employment issues; 8 Pensions and divorce; 9 Discrimination; 10 Investment; 11 Funding, deficits and surpluses; 12 Winding up; 13 Amendments and scheme redesign; 14 Automatic enrolment; 15 Commercial transactions; 16 Pensions dispute resolution and litigation; 17 Taxation of registered schemes