| Author: | Davis, C. |
| Title: | Taxation How to treat a surplus? |
| Journal: | Pensions
1987 : SEPT, VOL. 100:1129, p.90 |
| Index terms: | TAX ALLOWANCES COMPANY TAXATION ACTUARIAL SCIENCE |
| Language: | eng |
| Abstract: | The effect of new lax regulations on the problem of surpluses within exempt approved pension schemes, including a reduction in surpluses to avoid losing tax privileges. Suggestions cover a reduction by improved benefits, reduced contributions or taxed refunds, and the method for making an actuarial assessment of the surplus. |
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