Blackstone's Guide to the Pensions Act 2004
Oxford University Press (Verlag)
978-0-19-928190-9 (ISBN)
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.
Martin Jenkins (Editor) is a Partner in the pension team at Dickinson Dees Law Firm. He is secretary (formerly chairman) of the Northern Counties Group of the National Association of Pension Funds (NAPF), a member of the Association of Pension Lawyers (APL) and an adviser for the Pensions Advisory Service (OPAS). He regularly contributes to the pensions press and other media. Martin Poore (Editor) is a Partner in the pension team at Dickinson Dees Law Firm. He is a pension law specialist with experience of a wide range of issues arising in the field. Martin is a member of the Association of Pension Lawyers (APL) and is Treasurer and a co-ordinator of the North Eastern branch of the APL.
Foreword by Nigel Waterson MP, Shadow Minister for Pensions ; 1. Introduction ; Implementation Timetable ; Commentary ; 2. 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 ; 3. 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 ; 4. 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 ; 5. Gathering Information ; Introduction ; Requirement to Disclose Information to the Board ; Powers of the Board to Obtain Information ; Penalties ; Disclosure of Information by the Board ; 6. Reviews, Appeals, and Maladministration ; Introduction ; Investigation of Complaints by the Board ; The PPF Ombudsman ; 7. Scheme Funding ; Introduction ; Statutory Funding Objective ; Statement of Funding Principles ; Agreement of the Employer ; Advice to the Actuary ; Powers for the Regulator ; 8. Financial Planning for Retirement ; Introduction ; Legislation ; 9. Miscellaneous Provisions ; Introduction ; Trustee Obligations ; Employer Obligations ; Scheme Modification ; Pension Disputes ; Scheme Design and Regulatory ; 10. Financial Assistance Scheme ; Introduction ; Framework Provisions for the FAS ; Practical Issues ; 11. Cross Border Activities within the European Union ; Introduction ; Legislation ; Commentary ; 12. State Pensions ; Introduction ; Legislation ; Commentary ; APPENDICES ; Appendix 1: Pensions Act 2004 ; Appendix 2: Useful Addresses ; Appendix 3: Useful Web References
Erscheint lt. Verlag | 2.6.2005 |
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Reihe/Serie | Blackstone's Guide |
Verlagsort | Oxford |
Sprache | englisch |
Maße | 156 x 233 mm |
Gewicht | 865 g |
Themenwelt | Recht / Steuern ► Arbeits- / Sozialrecht ► Arbeitsrecht |
Recht / Steuern ► EU / Internationales Recht | |
Recht / Steuern ► Wirtschaftsrecht ► Bank- und Kapitalmarktrecht | |
Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
ISBN-10 | 0-19-928190-4 / 0199281904 |
ISBN-13 | 978-0-19-928190-9 / 9780199281909 |
Zustand | Neuware |
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