haku: @author Carroll, P. / yhteensä: 2
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Tekijä: | Carroll, P. |
Otsikko: | Fund planning The effect of social change in the UK |
Lehti: | Pensions
1987 : SEPT, VOL. 100;1129, p.99-101 |
Asiasana: | ACTUARIAL SCIENCE PENSION FUNDS TAX ALLOWANCES |
Kieli: | eng |
Tiivistelmä: | A thoughtful review of current personal pensions and their transfer value. Mortality rates and the ageing of the population are considered as well as tax incentives.Both employers and employees contributions can be offset to reduce tax paid, pension funds accumulate tax free and a lump sum on retirement is free of tax. Patterns of employment are also considered, and advantages of mortgages off-set against taxation for house owner-occupation. |
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