000 02247cam a2200313 i 4500
008 771220s1977 enka 001 0 eng
020 _a0421192909 :
040 _aDLC
_cDLC
050 0 0 _aKD3249
_b.H6 1977
082 0 0 _a331.252
_bHOS
100 1 _aHosking, Gordon A.
245 1 0 _aHosking's pension schemes and retirement benefits /
250 _a4th ed. /
_bby K. Muir McKelvey, A. E. G. Round, T. G. Arthur.
260 _aLondon :
_bSweet & Maxwell,
_cc1977.
300 _aviii, 372 p. :
504 _aIncludes bibliographical references and index.
520 _aThe 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.
590 _arpm 10/04/2018 ahz 13/03/2019
591 _aLoans
650 0 _aOld age pensions
650 0 _aOld age pensions--Law and legislation
650 0 _aPension trusts
651 _aGreat Britain
700 1 _aMcKelvey, K. Muir.
700 1 _aRound, A. E. G.
700 1 _aArthur, T. G.
942 _2ddc
_cBOOK
949 _a331.252 HOS
999 _c15096
_d15096