Central Bank of Nigeria Library

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Hosking's pension schemes and retirement benefits /

By: Contributor(s): Material type: TextTextPublication details: London : Sweet & Maxwell, c1977.Edition: 4th ed. / by K. Muir McKelvey, A. E. G. Round, T. G. ArthurDescription: viii, 372 pISBN:
  • 0421192909 :
Subject(s): DDC classification:
  • 331.252 HOS
LOC classification:
  • KD3249 .H6 1977
Summary: 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.
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Holdings
Item type Current library Collection Call number Copy number Status Date due Barcode
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 331.252 HOS (Browse shelf(Opens below)) c.2 Available 31008100143631
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 331.252 HOS (Browse shelf(Opens below)) c.1 Available 31008100228663

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.

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