Pensions Law Handbook
Bloomsbury Professional (Verlag)
9781780438528 (ISBN)
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This new edition brings the work fully up to date following the changes highlighted below. The work remains a first port of call text providing guidance through the complex web of pensions-related statuses, regulations and case law.
The key developments covered in the new 13th edition are:
-Finance Bill 2016 – Defined contribution governance code of practice – new regulatory reporting requirements
-DC Governance – new regulator reporting requirements
-Merchant Navy Case – s 75 and trustee duties
-Oct 2015 – 30 day vesting
-April 2016 – abolition of contracting out
-April 2016 – tax relief restriction for high earners
-October 2015 – automatic transfer
-Budget Summer 2015 – consulting on completely new tax relief regime
Covers the following:
Pension provision in the UK;
People involved with pensions;
Trustees;
Contracting out;
Employer Insolvency implications for pension schemes;
Protection for early leavers;
Employment issues;
Pensions and divorce;
Discrimination;
Investment;
Funding, deficits and surpluses;
Winding up;
Amendments and scheme reconstruction;
Personal pension schemes;
Automatic enrolment;
Commercial transactions;
Pensions dispute resolution and litigation;
Taxation of registered schemes.
Nabarro remain the authors of this work with Jennifer Bell heading the team.
1 Pension provision in the UK – an introduction
2 People involved with pensions
3 Trustees
4 State pension provision and contracting-out
5 Employer insolvency: the implications for pension schemes
6 Protection for early leavers
7 Employment issues
8 Pensions and divorce
9 Discrimination
10 Investment
11 Funding, deficits and surpluses
12 Winding up
13 Amendments and scheme redesign
14 Governance of defined contribution schemes and automatic enrolment
15 Commercial transactions
16 Pensions dispute resolution and litigation
17 Taxation of registered schemes
Appendix I – Penalties under the Pensions Act 1995, Pensions Act 2004 and other legislation
Appendix II – Summary of the provisions of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (SI 2013/2734) (the ‘Disclosure Regulations’), and other requirements to disclose information in relation to registered occupational pension schemes
| Erscheinungsdatum | 01.02.2017 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Gewicht | 1 g |
| Themenwelt | Recht / Steuern ► Arbeits- / Sozialrecht ► Arbeitsrecht |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Wirtschaftsrecht ► Bank- und Kapitalmarktrecht | |
| ISBN-13 | 9781780438528 / 9781780438528 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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