Pensions Pocket Book 2010 [Paperback]by John Firth (Editor)
Usually ships within 3 to 5 working days Description of Pensions Pocket Book 2010Crammed 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 2010 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 over 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 20101. EconomicsInternal and External Value of the Pound 1979-2009 UK Main Economic Indicators 2001-2008 Retail Prices Inflation 1983-2009 Trends in Average Earnings and the Households' Savings Ratio ----------------------------------------------------------- 2. Demographic & Employment Data Population Data by Nation, Sex and Age, Mid-2008 Population Projections Expectations of Life UK Employment and Unemployment, and Analysis ----------------------------------------------------------- 3. Investment Data UK Investment Yields, Interest Rates and Inflation UK Investment History: RPI, TPI, AEI, Cash, Gilts, Equities, Median UK Investment Returns and Inflation Index Returns for Years to 31 March Index Returns over Cumulative Periods ending 31 March 2009 Pension Fund Investment Performance for Years to 31 March Pension Fund Asset Distribution Pooled Pension Fund Performance Changes to Strategic Asset Allocation ----------------------------------------------------------- 4. Pension Statistics Notes on Sources Used Normal Pension Age Accrual Rates Private Sector Contribution Rates Public and Private Sector Schemes by Size and Status 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 ----------------------------------------------------------- 5. UK Social Security Benefits & Tax Rates Social Security Benefit Rates & Eligibility Rules Basic State Retirement Pensions NI Contribution Rates & State Scheme Earnings Limits The State Pension Schemes Tax Allowances and Rates 2009/2010 Tax on Pension Schemes ----------------------------------------------------------- 6. Contracting Out Considerations What does Contracting Out Involve? Contracted-out Deducations from State Additional Pension Basis of Contracting Out Contracted-out Salary-Related scheme (COSR) Money Purchase Contracting Out State Scheme Premiums Contracting Back In COMPs: Age-Related Rebates APPs: Age-Related Rebates Fixed Rate GMP Revaluation Factors Section 148 Orders: Revaluation of Earnings Factors Contracting-out Rebates ----------------------------------------------------------- 7. Scheme Design & Benefits Types of Pension Benefit Final Salary Career Average Revalued Earnings (CARE) Retirement Balance, Cash Balance Hybrid Schemes Risk Sharing Registered Pension Schemes Other Issues Affecting Scheme Design Interaction with State Benefits AVCs Pension Increases in Payment Scheme Modifications Consultation by Employers Inalienability of Occupational Pension Salary Sacrifice Cross-border Activities ----------------------------------------------------------- 8. Defined Contribution Pension Schemes Types of DC Pension Scheme Trust-based Occupational Pension Scheme Personal Pensions and Retirement Annuity Contracts Self-invested Personal Pensions (SIPPs) Small Self-administered Schemes Free-standing AVC Schemes Stakeholder Pensions Benefits Contracting Out Regulation of DC Schemes Disclosure ----------------------------------------------------------- 9. Personal Accounts Automatic Enrolment: Opting Out, Opting In Contribution Requirements Transitional Arrangements Exemptions for Employers providing their own Qualifying Schemes The Personal Accounts Scheme Maximum Contributions, Charges, Investment Options Financial Advice and Provision of Information Governance of the Personal Accounts Scheme Compliance by Employers Protection of Employment Rights ----------------------------------------------------------- 10. Trustees & Scheme Governance Trusts and Trustees The Trust Deed and Rules Duties, Rights and Responsibilities of a Trustee Scheme Governance Internal Controls Conflicts of Interest DC Schemes and Good Practice Guidance Trustee Knowledge and Understanding Myners Principles Role of Employer Role of Actuary Role of Auditor Role of Administrator ----------------------------------------------------------- 11. The Pensions Regulatory System Role of the Pensions Regulator Scheme Returns Codes of Practice and Guidance Notifiable and Reportable Events Late Payment by Employers Acting against Avoidance Intervention Role of the DWP Role of HMRC The Pensions Advisory Service (TPAS) Pensions Ombudsman Levies ----------------------------------------------------------- 12. Pensions Taxation—Registered Pension Schemes Finance Act 2004 Tax Regime Benefits that may be Provided by Registered Pension Schemes New Authorised Payments Taxation Charges in connection with Registered Pension Schemes Transitional Arrangements Overseas Aspects Scheme Membership Migrant Member Relief Investment Surplus Previous Tax Regimes ----------------------------------------------------------- 13. Special Annual Allowance Charge Finance Act 2009 Regime Relevant Income Amount of the Special Annual Allowance Amount of the Special Annual Allowance Charge Protected Amounts Pre-22 April 2009 Pension Input Amounts Protected Pension Input Amounts New Pension Arrangements Changes To Existing Pension Arrangements Exemptions Refunds of Contributions Anti-Avoidance Enhanced Protection Overseas Pension Schemes ----------------------------------------------------------- 14. Employer-Financed Retirement Benefit Schemes Unfunded EFRBS Accounting DWP Legislation Tax Treatment of EFRBS ----------------------------------------------------------- 15. Leaving Service Benefits Preservation Revaluation Deferred Pension Revaluation Percentages GMPs Transfer Values ----------------------------------------------------------- 16. Transfer Values Right to a Cash Equivalent Calculation of Transfer Values Paying More or Less Transfers of Contracted-out Benefit Disclosure and Payment Restrictions Imposed by HMRC Overseas Transfers ----------------------------------------------------------- 17. Disclosure of Pension Scheme Information Summary of Disclosure Requirements Scheme Details Benefit Statements Trustees’ Annual Report Automatic Disclosure in Special Circumstances Exemptions from Disclosure Statutory Money Purchase Illustrations ----------------------------------------------------------- 18. Equal Treatment General Principles of Equal Treatment by Sex Application of Equal Treatment by Sex to Occupational and State Pensions Equal Treatment for Part-timers Equal Treatment for Fixed-term Workers Equal Treatment and Sexual Orientation Equal Treatment and Religion or Belief Equal Treatment and Disability Equal Treatment and Age Equality Bill ----------------------------------------------------------- 19. Pensions and Divorce Pension Sharing Provision of Information What Rights may be Shared? What Triggers Pension Sharing? Rights to be Provided to Ex-spouse Basis of Calculation for Sharing Pension Credit Benefits Pension Debits Contracted-out Rights Timing of Implementation Expense Costs Tax Treatment ----------------------------------------------------------- 20. Pension Scheme Funding Actuarial Valuations Ongoing Valuation Discontinuance Valuation Scheme Funding under the Pensions Act 2004 Scheme-specific Funding Regime Statement of Funding Principles Calculation of Technical Provisions Recovery Plan Schedule of Contributions Intervention of the Regulator Disclosure to Members Employer Covenant Contingent Assets Refunds of Surplus ----------------------------------------------------------- 21. Mortality Longevity Risk Assumptions Mortality Rates Base Tables Future Improvements Looking Ahead Managing the Risk ----------------------------------------------------------- 22. Pension Protection Fund & Levy Admission The Assessment Period Closed Schemes Compensation The Admissible Rules Members' and Dependants' Benefits The Compensation Cap Revaluation and Indexation Options Adjustments by the Board Valuations Levy Valuation Entry Valuation Levies Pension Protection Levy PPF Administration Levy PPF Ombudsman Levy Fraud Compensation Fund Financial Assistance Scheme ----------------------------------------------------------- 23. Ceasing Accrual Considerations for Employers Business Case Design of Future Benefits Design of Accrued Benefits Consultation and Communication Legal Issues Other Issues Considerations for Trustees Trustees' Duty Safeguarding Accrued Rights Benefit Changes Communication and Administration ----------------------------------------------------------- 24. Scheme Closure & Wind-up Commencement of Wind-up Winding-up Procedure Appointment of Independent Trustee and Role of the Pensions Regulator Debt on the Employer Discharging Scheme Liabilities Priority Order Deficiency and Surplus Disclosure and Reporting Requirements Operating as a Closed Scheme ----------------------------------------------------------- 25. Buy-out Buy-out Options Full Buy-out Partial Buy-out Buy-in Pensions Regulatory Environment (PRE) Insurers Synthetic Buy-out The Buy-out Market ----------------------------------------------------------- 26. Sales, Purchases & Corporate Activity TUPE Pricing Pensions in the Deal Acquisition of Whole Scheme Bulk Transfer Arrangements Trustee Considerations Member Consent or Actuarial Certificate Employer Covenant Potential 'Debt on Employer' The Pensions Regulator Moral Hazard and Clearance ----------------------------------------------------------- 27. Pension Costs in Company Accounts Accounting for Pension Costs under FRS 17 Coverage, Transition Application to Multi-employer Schemes A. Defined Contribution Schemes B. Defined Benefit Schemes Disclosure Summary of Calculation of Pension Cost Accounting for Pension Costs under IAS 19 Requirement to use International Standards Coverage Application to Multi-employer Schemes A. Defined Contribution Schemes B. Defined Benefit Schemes Related Party Disclosures (IAS 24) Disclosure of Directors' Pensions ----------------------------------------------------------- 28. Financial Services Legislation and Pension Schemes Implications for Pension Schemes Definition and Management of Investments Communications with Members Other Responsibilities of the Financial Services Authority Role of the Pensions Regulator The Financial Services Compensation Scheme (FSCS) ----------------------------------------------------------- 29. Recent Developments Principal developments in the last year ----------------------------------------------------------- 30. Emerging Developments ----------------------------------------------------------- 31. Significant Pension Dates AVCs Disclosure and Accounting Divorce Equal Treatment HMRC Approval and Limits Protecting Members Stakeholder Schemes State Schemes and Contracting Out Transfers, Preservation and Revaluation Unapproved Benefits ----------------------------------------------------------- 32. UK Pensions Case Law Trusteeship Employers Benefits and Contributions Surplus and Deficits Equal Treatment Advisers and Professionals Taxation Errors and Disputes General and Miscellaneous ----------------------------------------------------------- 33. International Introduction Economic Indicators and Social Security Information High Level Overview: Economy and Government Labour Relations Cost of Employment Employment Terms and Conditions Social Security and other Required Benefits Healthcare System Taxation of Compensation and Benefits Recent Developments for the following countries: Australia, Belgium, Brazil, Canada, China, European Union, France, Germany, India, Japan, The Netherlands, Russia, Spain, Switzerland, USA ----------------------------------------------------------- 34. Appendices Appendix 1: Abbreviations in Common Use Appendix 2: Glossary of Terms Appendix 3: Compound Interest Tables Appendix 4: Annuity Factors Appendix 5: Useful Websites |
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