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- Product code: 265799
- ISBN: 1841162027,
ISBN13: 9781841162027,
272 pages, paperback
Published by NTC Publications Ltd on 2008
, 20th Rate this book...
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Description of The Pensions Pocketbook 2008 |
Crammed 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.
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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
| Contents of The Pensions Pocketbook 2008 |
The 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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