Document library
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The role and responsibilities of actuaries in the defined contribution environment in the United Kingdom
This paper takes an overview of the potential roles and responsibilities of pension scheme actuaries in the United Kingdom in relation to defined contribution (DC) schemes. First it summarises briefly the background to UK retirement provision and in ... read more >>
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GN4: Insolvency of employers: safeguard of occupational pension scheme contributions. Version 2.2
This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>. Faculty and Institute of ... read more >>
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GN27: Retirement benefit schemes - Minimum Funding Requirement. Version 1.3
This pensions Guidance Note has been retained by the Actuarial Profession. Faculty and Institute of Actuaries Guidance note GN27V1.3. (15.06.1998) GN 27: Retirement Benefit Schemes - Minimum Funding Requirement Classification Practice ... read more >>
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GN 27: Retirement Benefit Schemes - Minimum Funding Requirement (with references to GN11 and GN 19)
Following my letter to you on 5 June 1998 when I announced a change to GN27, I would point out that since the FT-SE Actuaries All-Share Index did not publish a net dividend yield before the 30 September 1997, the gross dividend yield on the FT-SE Actuaries ... read more >>
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GN 27: Retirement Benefit Schemes - Minimum Funding Requirement (with references to GN 11 and GN 19)
The Parliamentary Under-Secretary of State, Department of Social Security, John Denham MP, has agreed the following change to GN27 on behalf of the Secretary of State. A revised version (1.3) of GN27 will be issued to all members shortly but in the ... read more >>
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GN11: Retirement benefit schemes - transfer values. Version 7.2
This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>. MAP/GN11 V7.2 B11.1 GN11: ... read more >>
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GN28: Retirement benefit schemes - adequacy of benefits for contracting-out on or after 6 April 1997. Version 1.2
This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>. MAP/GN28 V1.2 B28.1 GN28: ... read more >>
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GN11: Retirement benefit schemes - transfer values. Version 7.1
This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>. Faculty and Institute of ... read more >>
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GN27: Retirement benefit schemes - Minimum Funding Requirement. Version 1.2
This pensions Guidance Note has been retained by the Actuarial Profession. Faculty and Institute of Actuaries Guidance note GN27 v1.2. (01.03.1998) GN 27: Retirement Benefit Schemes - Minimum Funding Requirement Classification Practice ... read more >>
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GN19: Retirement benefit schemes - winding-up and scheme asset deficiency. Version 4.1
This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the BAS website. MAP/GN19 V4.1 B19.1 GN19: Retirement Benefit Schemes - Winding-up and Scheme Asset Deficiency Classification Practice ... read more >>
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GN11: Retirement benefit schemes - transfer values. Version 7.1\; GN19: Retirement benefit schemes - winding-up and scheme asset deficiency. Version 4.1\; GN27: Retirement benefit schemes - minimum funding requirement. Version 1.2\; GN28: Retirement be
1 Amendments to Pensions Guidance Notes: GN11, GN19, GN27 and GN28 I am writing to draw to your attention the issue of four pensions Guidance Notes in this Supplement of the Manual of Actuarial Practice. Members who issue certificates under GN28 are ... read more >>
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Continuing care retirement communities - attractive to members, but what about sponsors?
This paper is concerned with the development and operation of Continuing Care Retirement Communities (CCRCs). The paper examins the financial structure of a CCRC, being developed by the Joseph Rowntree Housing Trust, and describes a population model ... read more >>