Summary |
This book is intended to give a general account of employers’ pension schemes as they are currently operated in the United Kingdom.
It describes the principles on which both insured and directly invested schemes are constructed and administered, and the framework of tax and other legislation within which they operate. Direct investment is not dealt with in any detail, but the range of insurance contracts available is described.
Pensions is afield in which there is continuous change, so there can never be a ‘right’ time to produce a text book on the subject. It is therefore very important that students should watch the national press for reports of proposed legislation or other development affecting pension schemes.
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