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This practical guide to developing and running stakeholder pensions provides legislation, authoritative information and practical advice that will help to practice, implement and control stakeholder pension schemes. T he information in this guide provides practical and explanatory information on all areas affected by the new pensions provision, including: the background to the creation of stakeholder pension; the legal structure; practical advice for providers, employers and employees; the implications of the Financial Services Act; tax issues; and the impact on occupational pension. For those needing to refer to the legislation, full texts of the Regulations and other relevant legislation is found at the end of the book. Flow charts, checklists and examples, model procedures and recording sheets, are also incorporated, so that the user can easily access and understand the information contained in the guide.
This guide to the role and duties of trustees provides explanations of legal requirements affecting pension schemes so that trustees can ensure compliance. This edition includes coverage of the MFR, stakeholder, pensions and divorce and other developments impacting upon pension schemes.
The 6 April 2006 was "A-Day" - when the Government's simplified regime for pensions taxation came into full effect. Seeing the eight existing tax regimes for pensions reduced into one has had a significant impact on everyone in the field, including employers, company executives, tax planners, and all concerned with executive compensation.Written by a highly regarded and respected author in this field, Tolley's Guide to Pensions Tax Simplification provides authoritative yet concise guidance on the implications of the new regime and is essential reading for pension scheme managers and administrators, pensions lawyers, tax planners, financial advisers and accountants. Fully explaining the changes brought about by the new legislation, the book covers all aspects of the affected areas including benefits, tax relief and contributions, plus a comprehensive, practical explanation of all the new reporting and registration procedures.Tolley's Guide to Pensions Tax Simplification is the only guide available that cuts through the complexity of the new legislation ensuring that you are fully prepared for the changes following "A-Day".