Blackstone's Guide to the Pensions Act 2004
Sorozatcím: Blackstone's Guide;
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36 120 Ft (34 400 Ft + 5% áfa)
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Feliratkozom
36 120 Ft
Beszerezhetőség
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A termék adatai:
- Kiadás sorszáma Rev ed
- Kiadó OUP Oxford
- Megjelenés dátuma 2005. június 2.
- ISBN 9780199281909
- Kötéstípus Puhakötés
- Terjedelem570 oldal
- Méret 233x156x31 mm
- Súly 865 g
- Nyelv angol 0
Kategóriák
Rövid leírás:
The Pensions Act 2004 is the most substantial change to pension law and practice since the Pensions Act 1995. The new Act comes into force in stages from April 2005 and will sweep away large portions of the existing regulatory regime for pensions. Together with the government's tax simplification proposals, contained in the Finance Act 2004, they will radically alter the conditions under which UK occupational pension schemes will operate. This practical Guide contains a copy of the Act and puts the provisions of the Act into context, providing a clear and concise explanation of the impact of the changes introduced. It is an invaluable resource for practitioners in the field.
TöbbHosszú leírás:
The Blackstone's Guide Series delivers concise and accessible books covering the latest legislative changes and amendments. Published within weeks of the Act, they offer expert commentary by leading names on the effects, extent and scope of the legislation, plus a full copy of the Act itself. They offer a cost-effective solution to key information needs and are the perfect companion for any practitioner needing to get up to speed with the latest changes.
The Pensions Act 2004 is the most substantial change to pension law and practice since the Pensions Act 1995. The new provisions provide a statutory framework for the government's proposals for pension reform, and form part of a wider package of measures for restructuring the basis of state and private pension provision. The new Act also sweeps away and replaces large portions of the existing regulatory regime for pensions.
The Act comes into force in stages from April 2005 and introduces many important changes to pensions regulation, including: new scheme specific funding requirements; a new pensions regulator armed with wide powers to protect members' interests; and the introduction of a pension protection fund to meet certain benefits in the event of scheme failure. Together with the government's tax simplification proposals, contained in the Finance Act 2004, the Act will radically alter the conditions under which UK occupational pension schemes (and defined benefit schemes in particular) operate.
This practical Guide puts the provisions of the Act into context, and provides a clear and concise explanation of the impact of the changes introduced. The Guide contains a full analysis and explanation of the legislation plus a copy of the Act. It is an invaluable resource for practitioners, employers and trustees in the field.
About two-thirds of this volume consists of the whole text of PeA 2004: one must be grateful that the commentary is no only shorter than the statute but much clearer. The table of contentsis helpfully laid to make its topics instantly apparent...This is good value.
Tartalomjegyzék:
Foreword by Nigel Waterson MP, Shadow Minister for Pensions
Introduction
Implementation Timetable
Commentary
The Pensions Regulator
Introduction
Structure and Organization of the Regulator
Provision of Information and Notices
Powers in Relation to the Conduct of Pension Schemes
Moral Hazard Provisions
Registration and General Powers
Codes of Practice
Exercise of Regulatory Function
The Pensions Regulator Tribunal
The Pension Protection Fund
Introduction
The PPF Board - Establishment and Functions
Summary of PPF Procedure
Effect of Employer's Insolvency
Eligible Schemes
Duty to Assume Responsibility for a Scheme
The Assessment Period
Refusal to Assume Responsibility for a Scheme
Reconsideration
Closed Schemes and Winding Up
Payment of Compensation
The Fund
The Levies
Fraud Compensation
Introduction
Cases where Fraud Compensation Payments can be made
Fraud Compensation Payments
Interim Payments
Interaction with the Pension Protection Fund
Fraud Compensation Fund
Fraud Compensation Levy
Gathering Information
Introduction
Requirement to Disclose Information to the Board
Powers of the Board to Obtain Information
Penalties
Disclosure of Information by the Board
Reviews, Appeals, and Maladministration
Introduction
Investigation of Complaints by the Board
The PPF Ombudsman
Scheme Funding
Introduction
Statutory Funding Objective
Statement of Funding Principles
Agreement of the Employer
Advice to the Actuary
Powers for the Regulator
Financial Planning for Retirement
Introduction
Legislation
Miscellaneous Provisions
Introduction
Trustee Obligations
Employer Obligations
Scheme Modification
Pension Disputes
Scheme Design and Regulatory
Financial Assistance Scheme
Introduction
Framework Provisions for the FAS
Practical Issues
Cross Border Activities within the European Union
Introduction
Legislation
Commentary
State Pensions
Introduction
Legislation
Commentary
APPENDICES
Appendix 1: Pensions Act 2004
Appendix 2: Useful Addresses
Appendix 3: Useful Web References
