Document library
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- Author:
- Standards Review Committee
Standards Review Committee (2011). Professional Standards Directory Update 24. Edinburgh: Institute and Faculty of Actuaries
This is the Professional Standards Directory Update 24 issued to all members on 1 September 2011 setting out changes to the professional standards which members are to follow. Professional Standards Directory Update 24 1 September 2011 1 ... read more >>
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- Author:
- Pensions Board\; Gordon Sharp
GN29: Occupational pension schemes - Advisers to the trustees. Version 7.0. Covering letter
Version 6.0 of GN29, which was entitled <i>Occupational pension schemes - Advisers to the trustees or a participating employer,</i> came into effect on 6 April 2005 as a Fast Track Guidance Note. An Exposure Draft, EXD71, <i>Occupational ... read more >>
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- Author:
- Pensions Board\; Gordon Sharp
GN48: Compliance review: pensions. Version 2.0. Covering letter
GN48 was introduced to ensure that advice given by Scheme Actuaries under Practice Standard Guidance Notes is subject to a process of review. The purpose of this letter is to inform you that GN48 (Version 2.0) has now been issued following the issue of an ... read more >>
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- Author:
- Pensions Board\; Gordon Sharp
GN28: Retirement benefit schemes - adequacy of benefits for contracting out. Version 2.1. Covering letter
The purpose of this letter is to inform you that an updated version of GN28 (Version 2.1) has now been issued with the approval of the Secretary of State for Work and Pensions following consultation under Due Process. It comes into effect on 29 July 2006. ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN51: Retirement benefits schemes - modification of subsisting rights without consent. Version 1.0. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN9: Funding defined benefits - presentation of actuarial advice. Version 8.0. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN28: Retirement benefit schemes - adequacy of benefits for contracting out. Version 2.0. Covering letter
Covering letter to Version 2.0 of GN28 which came into force on 5 December 2005. This Guidance Note assists actuaries signing the Reference Scheme Test certificate required by HM Revenue and Customs in relation to the adequacy of benefits to contract-out ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN49: Occupational pension schemes - scheme funding matters on which advice of actuary must be obtained. Version 1.0. Covering letter
Covering letter to Version 1.0 of GN49 which comes into effect on 30 December 2005. Section 230(1) of The Pensions Act 2004 (the Act) imposes requirements on trustees to seek the advice of the actuary on certain scheme funding matters. The associated ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN11: Retirement benefit schemes - transfer values. Version 9.2. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN16: Retirement benefit schemes - transfers without consent. Version 3.1. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN19: Retirement benefit schemes - winding-up and scheme asset deficiency. Version 4.7. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN19: Retirement benefit schemes - winding-up and scheme asset deficiency. Version 4.6. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN16: Retirement benefit schemes - transfers without consent. Version 3.0. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN29: Occupational Pension Schemes - Advisers to the Trustees or a Participating Employer. Version 6.0. Covering letter
Covering letter to GN29 Version 6.0 which comes into effect on 6 April 2005. GN29 is being amended to reflect the change in the legislation and also to recognise the Code of Practice on reporting breaches. Faculty of Actuaries Maclaurin House 18 Dublin ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver
GN19: Retirement benefit schemes - winding-up and scheme asset deficiency. Version 4.5. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Wendy Beaver\;
GN48: Compliance review: pensions. Version 1.0. Covering letter
Covering letter to GN48 which comes into effect on 31 December 2004. GN48 is being introduced to ensure that advice given by Scheme Actuaries under Practice Standard Guidance Notes is subject to a process of review. Faculty of Actuaries Maclaurin House ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN19: Retirement benefit schemes - winding-up and scheme asset deficiency. Version 4.4. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN13: Actuarial Statements required in connection with the US Statements of Financial Accounting Standards No. 87, No. 88 and No. 132 (FAS 87, 88 and 132). Version 3.3. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN9: Funding defined benefits - actuarial reports. Version 7.0. Covering letter
Faculty of Actuaries Maclaurin House 18 Dublin Street Edinburgh EH1 3PP Tel: +44 (0)131 240 1300 Fax: +44 (0)131 240 1313 e-mail: faculty@actuaries.org.uk www.actuaries.org.uk Institute of Actuaries Staple Inn Hall High Holborn London WC1V ... read more >>
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- Author:
- Pensions Board\; Ronnie Bowie
GN28: Retirement benefit schemes - adequacy of benefits for contracting out. Version 1.3. Covering letter
The Occupational and Personal Pension Schemes (Contracting Out) (Miscellaneous Amendments) Regulations 2002, SI 2002/681, which came into effect on 6 April 2002, affected GN28, as did the long-delayed and recently published Inland Revenue Manual CA14C. ... read more >>