Pensions law and practice

Written by a team of expert contributors, this is the authoritative source of expert advice and practical information on the law, administration and taxation of company and personal pension schemes. Thorny issues such as takeovers and mergers, surpluses, insolvency, dismissal, change of employment and divorce are fully covered, providing workable solutions should difficulties arise. How tax is applied to pension schemes is covered in a self-contained chapter. The impact of the EC is also considered. Examines the duties and obligations of employers, managers and trustees. Describes the powers available to companies and individuals to establish pension schemes. Deals with the rights of employees and beneficiaries. Explains the rules and regulations to which pension schemes must adhere. Maintains accuracy through the updating service to take account of changes and developments. Includes a selection of precedents.