search query: @indexterm Pension funds / total: 253
reference: 120 / 253
Author: | Bernstein, G. |
Title: | Fund management Financial incentives pave the way ahead |
Journal: | Pensions
1987 : SEPT, VOL. 100:1129, p.92-93 |
Index terms: | PENSION SCHEMES PENSION FUNDS ACTUARIAL SCIENCE |
Language: | eng |
Abstract: | Methods by which small companies can set up contracted-out pension schemes and the financial incentives and benefits. Five routes are reviewed. Contracted-out salary related schemes. Contracted-out money purchase schemes. Simplified money purchase schemes. Personal pension plans. Free-standing additional voluntary contribution schemes. Guidance is given on which route to choose, budget changes and audited accounts. In addition to a brief Table on costs of contracting out, a comparison of the different types of schemes is given. |
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