MARC details
| 000 -LEADER |
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| fixed length control field |
02247cam a2200313 i 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
771220s1977 enka 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
0421192909 : |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
KD3249 |
| Item number |
.H6 1977 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
331.252 |
| Item number |
HOS |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Hosking, Gordon A. |
| 245 10 - TITLE STATEMENT |
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| Title |
Hosking's pension schemes and retirement benefits / |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
4th ed. / |
| Remainder of edition statement |
by K. Muir McKelvey, A. E. G. Round, T. G. Arthur. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
London : |
| Name of publisher, distributor, etc |
Sweet & Maxwell, |
| Date of publication, distribution, etc |
c1977. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
viii, 372 p. : |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
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,<br/>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.<br/> |
| 590 ## - Local Notes: Cataloguer & Date |
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| Local note |
rpm 10/04/2018<br/><br/>ahz 13/03/2019 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans |
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| Local Note: Item Class |
Loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Old age pensions |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Old age pensions--Law and legislation |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Pension trusts |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
Great Britain |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
McKelvey, K. Muir. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Round, A. E. G. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Arthur, T. G. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) |
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| Call No. /Shelf Ref |
331.252 HOS |
