Hosking's pension schemes and retirement benefits /
Hosking, Gordon A.
Hosking's pension schemes and retirement benefits / - 4th ed. / by K. Muir McKelvey, A. E. G. Round, T. G. Arthur. - London : Sweet & Maxwell, c1977. - viii, 372 p. :
Includes bibliographical references and index.
The author starts with the modest aim of giving the financial director, the company secretary, and the pension fund administrator a working background of the variety and complexity of the private pension schemes developed in the U.K. in the last 50 years or so. The book is divided into six parts - Scheme Provisions, Types of Schemes, Taxation,
Financial Considerations, National Insurance and Legal Basis - with an extended Appendix reproducing extracts from relevant legislation. Of these, Taxation (140 pages of text and 35 of Appendix) is the most fully treated and will no doubt serve as a useful source of reference to pension fund accountants. Schemes. The author discusses the reasons for starting a pension scheme and the various problems on which management decisions must be taken, types of benefit, pre-scheme service, Section 379 or Section 388, insured scheme or private fund, etc., in language intelligible to the uninitiated. The choices between a private fund and an insured scheme and a Section 379 or Section 388 Scheme are introduced by statistical analyses based on the Government Actuary's sample investigations of 1957 and 1963; full reference is included to the recent widespread adoption of controlled funding in conjunction with 'with profits' policies under insured arrangements.
0421192909 :
Old age pensions
Old age pensions--Law and legislation
Pension trusts
Great Britain
KD3249 / .H6 1977
331.252 / HOS
Hosking's pension schemes and retirement benefits / - 4th ed. / by K. Muir McKelvey, A. E. G. Round, T. G. Arthur. - London : Sweet & Maxwell, c1977. - viii, 372 p. :
Includes bibliographical references and index.
The author starts with the modest aim of giving the financial director, the company secretary, and the pension fund administrator a working background of the variety and complexity of the private pension schemes developed in the U.K. in the last 50 years or so. The book is divided into six parts - Scheme Provisions, Types of Schemes, Taxation,
Financial Considerations, National Insurance and Legal Basis - with an extended Appendix reproducing extracts from relevant legislation. Of these, Taxation (140 pages of text and 35 of Appendix) is the most fully treated and will no doubt serve as a useful source of reference to pension fund accountants. Schemes. The author discusses the reasons for starting a pension scheme and the various problems on which management decisions must be taken, types of benefit, pre-scheme service, Section 379 or Section 388, insured scheme or private fund, etc., in language intelligible to the uninitiated. The choices between a private fund and an insured scheme and a Section 379 or Section 388 Scheme are introduced by statistical analyses based on the Government Actuary's sample investigations of 1957 and 1963; full reference is included to the recent widespread adoption of controlled funding in conjunction with 'with profits' policies under insured arrangements.
0421192909 :
Old age pensions
Old age pensions--Law and legislation
Pension trusts
Great Britain
KD3249 / .H6 1977
331.252 / HOS