Document library
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- Author:
- Pensions Board\; Ronnie Bowie
GN4: Insolvency of employers: safeguard of pension scheme contributions. Version 2.4. Covering letter
The Actuarial Profession making financial sense of the future December 2003 To All Members Dear Member GN4: Insolvency of Employers: Safeguard of Pension Scheme Contributions Introduction If an insolvent employer has failed to ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN11: Retirement Benefits - Transfer Values. Version 9.0. Covering letter
July, 2003 To All Members Dear Member GN11: Retirement Benefits – Transfer Values Introduction Legislation allows members of occupational pension schemes to obtain a transfer payment (a 'cash equivalent' payment) from their existing scheme to transfer ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN29: Occupational Pension Schemes - Advisers to Trustees or a Participating Employer. Version 5.0. Covering letter
The 1995 Pensions Act requires the trustees of certain occupational pension schemes to appoint a Scheme Actuary. This Guidance Note [GN29] clarifies the responsibilites of actuaries with regard to such an appointment and also the responsibilities of ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN34: Illustration of defined contribution pension scheme benefits. Version 1.1. Covering letter
This "recommended practice" Guidance Note is intended to ensure that, where an actuary provides an illustration of defined contribution benefits under any pension scheme, the basis used for the illustration is appropriate and sufficient information is ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN27: Retirement benefit schemes - Minimum Funding Requirement. Version 2.1. Covering letter
December 2002 To All Members Dear Member GN27: Retirement Benefit Schemes – Minimum Funding Requirement Introduction This Guidance Note sets out the way in which actuarial calculations are performed for the purpose of the Minimum Funding Requirement ... read more >>
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- Author:
- Ronald Bowie
- Source:
- Pensions Board
GN3: Retirement benefit schemes - contracting-out certificates for schemes where wind-up commenced before 6 April 1997. Version 3.4. Covering letter
This Guidance Note assists actuaries signing the various certificates required by the Inland Revenue in relation to the sufficiency of the resources of pension schemes that hold contracted-out rights. The Occupational and Personal Pension Schemes ... read more >>