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The Role of the Pension Fund Trustee

(Autor)

Buch | Softcover
259 Seiten
1997 | 4th Revised edition
Sweet & Maxwell (Verlag)
978-0-7520-0462-4 (ISBN)
CHF 47,10 inkl. MwSt
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Revised in the light of changes in practice and the significant Pensions Act 1995, this edition guides practitioners through the powers, duties and responsibilities of pension fund trustees. The handbook is designed for the non-specialist who has been appointed as a trustee.
Extensively revised in the light of changes in practice and the significant Pensions Act 1995, the fourth edition of this established text guides practitioners through the powers, duties and responsibilities of pension fund trustees. This is a handbook for the non-specialist who has been appointed as a trustee and requires understanding of the practice involved. It will not only help readers to fulfil their role with confidence but will also enable them to make the most of the fund for which they are acting as trustee. Its comprehensive coverage includes: * responsibilities of trustees * trustees' discretionary powers * taxation and revenue limits * accounts and trustees' reports * liability of trustees * merger and winding up For added practical value, each chapter's commentary is supported by helpful examples to illustrate the issues covered, and the appendices have been expanded since the last edition to allow for changes implemented by the Pensions Act 1995 - meaning that all the important, up-to-date guidance needed is contained in one handy publication.
In addition, the book is fully endorsed and backed by the National Association of Pension Funds, which played a major role in the development of the Pensions Act 1995 and its resulting regulations, making this a reliable guide to turn to in daily practice. Special Price to NAPF members: GBP21 Bulk Orders Discount: * 2-5 copies - GBP19/copy * 6-10 copies - GBP16.50/copy * 11-49 copies - GBP14/copy * 50 copies or over - GBP12/c opy * provides valuable practice and procedural guidance for newly appointed trustees, enabling them to act with confidence * covers the key responsibilities of the pensions fund trustee in the light of regulation following the Pensions Act 1995 * written by an established expert in the field - the commentary is authoritative * includes helpful examples to support the comment

Preface Foreword Trusts Trustees An Outline of State Pensions, Occupational Pensions and Personal Pensions Taxation and Revenue Limits Investment The Financial Services Act 1986 Responsibilities of Trustees Trustees' Discretionary Powers Disclosure Accounts and Trustees' Reports Equal Treatment Preservation and Transfers Funding and Surpluses Pensions on Divorce Accountability of Trustees The Liability of Trustees Delegation, Conflict and Disagreement Merger and Winding Up Glossary of Terms Appendices

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