دانلود کتاب Pensions Law Handbook

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Preface\nContents\nTable of Cases\nTable of Statutes\nTable of Statutory Instruments\nAbbreviations and References\n1 Pension provision in the UK – an introduction\n Introduction\n A brief history of pension legislation in the UK\n Retirement provision by the State\n Occupational pension schemes\n Membership of occupational pension schemes\n Making contributions to occupational pension schemes\n Benefits payable from occupational pension schemes\n Increasing pensions in payment\n Forfeiture and suspension of benefits\n Personal pension schemes\n Stakeholder pension schemes\n United Kingdom’s withdrawal from the European Union\n2 People involved with pensions\n Introduction\n Trustees\n Actuaries\n Auditors\n Investment managers\n Pension Schemes Services of Her Majesty’s Revenue and Customs\n National Insurance Services to Pensions Industry\n The Pensions Regulator\n Reporting breaches of the law\n Reporting notifiable events\n The Pension Protection Fund (‘PPF’)\n Financial Assistance Scheme\n NEST Corporation\n The Pensions Advisory Service\n The Pensions Ombudsman\n Other bodies\n3 Trustees\n Introduction\n Who can be a trustee?\n Type of trustee\n Employment protection for trustees under the Employment Rights Act 1996\n Appointment, removal and discharge of trustees\n Trustees’ duties\n The Pensions Act 2004\n Trustee meetings\n Member-nominated trustees\n Internal dispute resolution (‘IDR’)\n Protection from liability\n Data protection\n Trustees’ duties to the employer\n Reporting breaches of the law\n Reporting notifiable events\n Internal controls\n4 State pension provision and contracting-out\n Introduction\n State pension provision\n A brief history of contracting-out\n The contracting-out certificate\n Defined benefits schemes\n Amending COSR schemes\n Defined contribution schemes and mixed benefit schemes\n Termination of contracted-out employment\n5 Employer insolvency: the implications for pension schemes\n Introduction\n Insolvency events\n The role of pension scheme trustees in insolvency proceedings\n The Pension Protection Fund\n The Financial Assistance Scheme\n Winding up\n Compromising pension liabilities where insolvency is likely or as part of an insolvency process\n Consequences of corporate insolvency under English law – the regimes\n6 Protection for early leavers\n Introduction\n Scope of early leaver legislation\n Preservation\n Revaluation\n The move to CPI for revaluation\n Transfer values – introduction\n The right to a cash equivalent\n Calculating the cash equivalent from 1 October 2008\n Exercising the right to a cash equivalent\n Trustees’ duties after member exercises his right\n Transfer incentive exercises\n Cash transfer sums\n Disclosure requirements\n7 Employment issues\n Introduction\n What is the employee promised?\n What are the employer’s obligations in relation to the pension scheme?\n How do the trustees fit in?\n Entitlements in cases of dismissal or redundancy\n Business reorganisations\n Employer’s lien\n Additional changes\n Conclusion\n8 Pensions and divorce\n Introduction\n Position prior to PA 1995\n Earmarking – impact of PA 1995\n Pension sharing\n Family Procedure Rules 2010\n Overlap between earmarking and pension sharing\n Civil partnerships and same-sex marriages\n Pension Protection Fund\n9 Discrimination\n Introduction\n Equality Act 2010\n Sex discrimination/equal pay\n Age discrimination\n Same-sex partners\n Gender reassignment\n Temporary workers\n Disability discrimination\n Religion or belief discrimination\n Race discrimination\n Insurance\n Table of relevant case law\n10 Investment\n Introduction\n The meaning of investment\n Trading or investing?\n Power of investment\n Duties of trustees when exercising their investment power\n Statutory obligations\n The Financial Services and Markets Act 2000\n The new regulatory structure\n Regulated activities\n The selection and supervision of investment advisers\n The liability of investment advisers\n Voting rights as a consequence of share ownership – is it a trust asset?\n Trustee liability and protection\n Myners’ Report: voluntary Code of Practice\n11 Funding, deficits and surpluses\n Introduction\n Pre-PA 1995 requirements relating to funding\n Funding practice\n Pensions Act 1995\n Pensions Act 2004\n Schemes in deficit\n What is a surplus?\n Why surpluses are an issue\n Who ‘owns’ a surplus?\n HMRC requirements relating to the reduction of surpluses\n Pensions Act 2004 – position from 6 April 2006\n Trust law requirements relating to the reduction of surpluses\n Asset-backed contribution arrangements\n12 Winding up\n Introduction\n Winding up – general\n Deferral of winding up by trustees\n The winding up process\n Trustee protection\n Sanctions against trustees under PA 1995\n13 Amendments and scheme redesign\n Introduction\n Key considerations\n Amendments\n Bulk transfers and scheme mergers – general\n Bulk transfers – specific issues where winding up has not commenced\n Bulk transfers – specific issues where winding up has commenced\n Bulk transfers – overview\n14 Governance of defined contribution schemes and automatic enrolment\n Governance of defined contribution schemes\n Automatic enrolment\n Re-enrolment\n Opting in\n Options for employers\n Employer disclosure requirements\n Compliance and the role of the Pensions Regulator\n Automatic enrolment: some difficult issues\n15 Commercial transactions\n Introduction\n The sale documents\n Shares or assets\n Whether the sale will give rise to a transfer payment\n Transactions where the purchaser takes over the whole scheme\n Transactions involving a transfer payment\n Employer debt\n Moral hazard\n Other types of scheme\n Public sector transfers\n Conclusion\n16 Pensions dispute resolution and litigation\n Introduction\n Non-court forums for dispute resolution\n Regulatory bodies\n Court proceedings\n Alternative dispute resolution\n17 Taxation of registered schemes\n Section A: Introduction\n Section B: Pre-A-Day Revenue limits\n Section C: Non-registered pension schemes\nAppendix I – Penalties under the Pensions Act 1995, Pensions Act 2004 and other legislation\nAppendix 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\nIndex