Pensions Pocket Book 2008 [Paperback]by
Usually ships within 3 to 5 working days Description of Pensions Pocket Book 2008Crammed full with essential pensions data- Step-by-step guides to procedures and useful summaries to jog your memory - Invaluable checklists of what to do and when, and what special conditions apply - Succinct helpful guidance to administrative, fiscal and legal requirements - All information is derived from highly respected, authoritative and well-established data sources - Contains original data not available from any other source - A mass of detailed information condensed into a convenient pocket book format - Saves you hours of time searching for essential pension facts The Pensions Pocket Book 2008 delivers to your fingertips the essential facts and figures you need in your daily work. You will find a wealth of instantly accessible data, condensed into 280 pages of what is a compact and truly pocket-sized guide. The concise yet clear presentation, including statistical tables and charts, step-by-step guides to procedures, memory-jogging check lists and useful summaries, will help you enormously in dealing with pension schemes, the legal background or current pensions issues. You can rely on the Pensions Pocket Book to contain the sort of practical information busy professionals really find useful. For everyone in the pensions business it provides a wide range of authoritative data at a very affordable price. So order your copies of the new Pensions Pocket Book now, and save yourself hours of time searching for the essential information you need to have readily to hand. You will find no other work aid that is so comprehensive yet compact, authoritative and useful. Title Information
Press and Industry Reviews"The pocket book to pensions has built a solid reputation as an instant reference guide for the industry. Professionals who need to find facts and figures in an instant will find this publication very useful… a very handy and succinct book, which could save hours of time trawling through other tomes."Pensions World "… book stuffed full with the sort of information – facts, figures and useful lists – pensions folk constantly need but can't remember with complete accuracy… admirably thought out…" Pensions Today Write a review of this book Customer Reviews from AmazonContents of Pensions Pocket Book 2008The new 2008 edition is your essential guide to help you navigate the ever-changing pensions landscape. It contains vital new information on a host of topics including Taxation of Pensions, Corporate Activity and Pension Liabilities, Trustees & Scheme Governance, Pension Scheme Funding, Scheme Design & Benefits, The Pensions Regulatory System & Codes of Practice, Arrangements Outside the Tax-Privileged Environment, Pension Protection Fund & Levies, and Future Developments.A new section on Mortality includes discussion of the implications of greater longevity for pension schemes, and management of the 'mortality risk' that this presents. 1. Economics Internal and External Value of the Pound UK Main Economic Indicators Retail Prices Index Retail Prices Inflation Average Earnings 2. Demographic & Employment Data Population Data and Projections Expectations of Life UK Employment and Unemployment Data 3. UK Social Security Benefits & Tax Rates Social Security Benefit Rates & Eligibility Rules Basic State Retirement Pensions NI Contribution Rates & State Scheme Earnings Limits Basic Pension and S2P Tax Allowances and Rates 2007/2008 Tax on Pension Schemes 4. Investment Data Inflation Investment Yields Interest Rates Index Returns UK Investment History Pension Fund Investment Performance Pension Fund Asset Distribution Pooled Pension Fund Performance Changes to Strategic Asset Allocation Management Styles Used Pension Schemes Using Tactical Asset Allocation 5. Pension Statistics Normal Pension Age Accrual Rates Contribution Rates, weighted average by scheme type Public and private sector schemes by scheme size and status Changes in Pension Arrangements over the last 5 years Pension Scheme Membership By Benefit Type Pension Scheme Membership By Age and Sex The Larger UK Pension Funds Number of Pension Funds with Capital Values of Various Sizes, Analysed by Region and Size of Funds Value of Total Pension Fund Assets Analysed by Region and Size of Funds Number of Organisations Analysed by Region and Number of Employees Summary of Investments by Size of Pension Fund Overall Funding Levels Section 179 Funding Levels, analysed by Scheme Size and Maturity 6. Scheme Design & Benefits Types of Pension Arrangements and Benefits, including Additional Voluntary Contributions Pension Increases in Payment Scheme Modifications Consultations by Employers Inalienability Salary Sacrifice SSAS Personal Pensions SIPPs Cross-Border Activities 7. Trustees & Scheme Governance Who Can Be A Trustee Duties, Responsibilities and Rights of Trustees Trustee Knowledge and Understanding Myners’ Principles Scheme Governance Wednesbury Principles Role of Employer Role of Actuary Role of Auditor Role of Administrator 8. The Pensions Regulatory System Role of the Pensions Regulator Scheme Returns Codes of Practice Notifiable & Reportable Events Late Payment by Employers Acting Against Avoidance Intervention Role of DWP Role of HMRC APSS TPAS The Pensions Ombudsman Levies 9. Pensions Taxation—Registered Pension Schemes Finance Act 2004 Regime, including: Lifetime and Annual Allowances and Charges Registration Compliance Requirements Benefits that may be Provided by Registered Pension Schemes Taxation Charges in connection with Registered Pension Schemes Transitional arrangements: Protections and Overrides Overseas Aspects Investment Surplus Previous Tax Regimes 10. Arrangements Outside the Tax-Privileged Environment Employer-Financed Retirement Benefit Schemes (EFRBS) Unfunded EFRBS Accounting and DWP Legislation Relevant Life Policies Tax Treatment of EFRBS 11. Stakeholder Pensions Governance Minimum Standards Investments Employer Access Requirements & Exemptions Regulation Application of General Pensions Legislation 12. Contracting-Out Deductions from State Additional Pension Main Features: COSR, COMP, COMB, APP Reference Scheme Test State Scheme Premiums Stakeholder Schemes Contracting-Out Rebates Age-Related Rebate (COMPs and APPs) Fixed Rate GMP Revaluation Factors Section 148 Orders: Revaluation of Earnings Factors 13. Leaving Service Benefits Preservation Revaluation Deferred Pension Revaluation Percentages GMPs Transfer Values Transfers of Contracted-Out Benefit Restrictions Imposed by HMRC Overseas Transfers 14. Disclosure of Pension Scheme Information Summary of Disclosure Requirements Scheme Details Benefit Statements Trustees’ Annual Report Automatic Disclosure in Special Circumstances Exemptions Statutory Money Purchase Illustrations 15. Equal Treatment General Principles Application of Equal Treatment: 1) by Sex 2) to Occupational and State Pensions 3) for Part-Time and Fixed-Term Workers Equal Treatment and: 1) Sexual Orientation 2) Religion or Belief 3) Disability 4) Age 16. Pensions and Divorce Summary of Main Features of Pension-Sharing Option on Divorce Tax Treatment Dissolution of Civil Partnerships 17. Pension Scheme Funding Actuarial Valuations Scheme-Specific Funding Regime, including: Statement of Funding Principles Calculation of Technical Provisions Recovery Plan Schedule of Contributions Intervention of the Regulator Disclosure to Members Employer’s Covenant Contingent Assets Refunds of Surplus Also covers previous Minimum Funding Requirement regime and pre-Pensions Act 2004 statutory restrictions on surplus 18. Mortality Details on Mortality including: Longevity Mortality Rates Standard Mortality Tables Future Improvements Managing Mortality risk 19. Pension Protection Fund & Levy Detail on the PPF, including: Admission Assessment Periods Closed Schemes Compensation Valuations Levies Fraud Compensation Fund Financial Assistance Scheme ASW Workers' claim for compensation 20. Scheme Closure & Wind-Up Summary of Main Features of Winding-up Occupational Pension Schemes Regime from 6 April and 24 July 2006 Debt on the Employer Priority Order Deficiency and Surplus Operating as a Closed Scheme 21. Sales, Purchases & Corporate Activity TUPE Pricing Pensions in the Deal Acquisition of Whole Scheme Bulk Transfer Arrangements Employer Covenant Potential Debt on Employer The Pensions Regulator Moral Hazard and Clearance 22. Pension Costs in Company Accounts Accounting for Pension Costs under FRS17 Disclosure Accounting for Pension Costs under IAS19 Application to Multi-Employer Schemes Related Party Disclosures (IAS 24) Disclosure of Directors' Pensions 23. Financial Services Legislation and Pension Schemes Implications for Pension Schemes Definition of Investments Management of Investments Communication with Members FSA Responsibilities 24. Recent Developments Principal developments in the last year 25. Emerging Developments Future Pension Developments, including: Myners Review of Institutional Investment Personal Accounts Equal Treatment Transfer Values Portability of Pensions Reclaiming VAT 26. Significant Pension Dates 27. Significant UK Legislation Acts of Parliament Main Statutory Instruments HMRC Materials HMRC National Insurance Contributions Office (IRNICO) Manuals The Pensions Regulator's Codes of Practice 28. UK Pensions Case Law Trusteeship Employers Benefits and Contributions Surplus and Deficits Equal Treatment Advisers and Professionals Approval and Taxation Errors and Disputes General and Miscellaneous 29. Overseas Benefits Economic Indicators & Social Security Information on 20 Countries EU Pension Initiatives Parallel Developments Detailed Information on 8 countries: Company Plans: Benefit Structure, Contributions and Funding Methods Taxation Regulation Current Topics 30. Other Information Appendix 1: Abbreviations Appendix 2: Glossary of Terms Appendix 3: Compound Interest Tables Appendix 4: Annuity Factors Appendix 5: Useful Addresses & Websites |
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