Pensions Law Handbook: Eleventh Edition

ISBN-13: 9781780430133 / Angielski / Miękka / 2013 / 978 str.

Opis

This 11th edition of Pensions Law 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 UK law applicable to specific tasks, such as contracting out, early leavers, reconstruction, winding-up, funding, and surplus. This practical handbook will guide the reader through the complex web of UK pensions-related statues, regulations, and case law, providing accessible, easy-to-understand explanations of the relevant topical issues. Contents include: 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

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 Personal pension schemes; 15 Automatic enrolment; 16 Commercial transactions; 17 Pensions dispute resolution and litigation; 18 Taxation of registered schemes.