Pensions Risk & Strategy

Pensions Risk & Strategy
Seres, J
9781898830757
01/08/2005
1
£159.00
Pb
City & Financial Publishing

CONTENTS

STRATEGIC AIMS

  • Legacy - defined benefit (DB) or defined contribution (DC) - key risks
  • Closing DB to new entrants - effect on short-term cost
  • Terminating DB accrual - HR and legal risks
  • Managing risk - investment policy
  • Trustees - extent of company control
  • Defined contribution (DC) plans - how do they work?
  • Options for the future - the reward package

KEY BACKGROUND

  • PLC Accounts - UK and international standards
  • Employers' liability on plan termination - June 2003 increase
  • Acquisitions and disposals - risk assessment - TUPE
  • Pensions Act 2004 - costly 'member protection'
  • Radical tax changes - April 2006
  • Minimum Funding Requirement (MFR)
  • EU funding requirements - effective September 2005
  • EU consultation requirements - significant employment changes
  • Trustee governance - business risk, legislation, Myners Report
  • Occupational pension schemes, personal schemes, stakeholder, state schemes
  • Demographics - Pensions Commission reviews way forward
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