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Author:
R A Humble; D G Ryan
Source:
British Actuarial Journal [BAJ] (1998) 4(3): 547-614

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 >>

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GN9: Retirement benefit schemes - actuarial reports. Version 6.0

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/GN9 V6.0 B9.1 GN9 : ... read more >>

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Author:
Pensions Board\; Harvie Brown
Source:
Scheme Actuary letter

Advance Corporation Tax: abolition of tax credits for pension funds.

Following the abolition of Tax Credits for Pension Funds, the pensions Board has been discussing with the DSS the long term and short term options with regard to the Minimum Funding Requirement and Transfer Values. Attached is the exchange of letters ... read more >>

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Author:
Dave Allsop
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Author:
Dave Allsop

FT-SE Actuaries All Share Index

Letter to S Vale at FT-SE International about the suggestion that the the FT-SE All Share Index present the net rather than the gross dividnet yield figures. f:\dept\tech2\scanned docs\repliesfrom\daveallsop16july1997.doc ... read more >>

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Author:
Pensions Board\; Harvie Brown

Advance Corporation Tax: abolition of tax credits for pension funds

Letter from Harvie Brown to Dave Allsop, DSS Please reply to Staple Inn Your ref: Our ref: MB-J/GJT Dear Dave Advance Corporation Tax : Abolition of Tax Credits for Pension Funds I refer to your meeting on 10 July ... read more >>

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Author:
Pensions Board\; Harvie Brown

GN9: Retirement benefit schemes - actuarial reports. Version 6.0. Covering letter

July 1997 To All Members Dear Member GN9 : Retirement Benefit Schemes - Actuarial Reports GN9 was exposed to members as Exposure Draft No.28 in December 1996. It has now completed Due Process and is being issued as Version 6.0 which will be effective ... read more >>

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GN3: Certificates for the Secretary of State for Social Security and the Department of Health and Social Services for Northern Ireland. Version 3.1

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>. hFaculty and Institute of ... read more >>

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Author:
Pensions Board

GN26: Pension fund terminology. Version 2.0

This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the BAS website. MAP/GN26 V2.0 B26.1 GN26: Pension Fund Terminology Classification Recommended Practice Legislation or Authority The ... read more >>

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Author:
Pensions Board\; Harvie Brown

GN26: Pension fund terminology. Version 2.0. Covering letter

May 1997 To All Members Dear Member GN26: Pension Fund Terminology This Guidance Note has been revised and takes into account submissions made in response to Exposure Draft 24. The amendments made are to the Projected Unit Method and to the Current ... read more >>

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GN27: Retirement benefit schemes - Minimum Funding Requirement. Version 1.1

This pensions Guidance Note has been retained by the Actuarial Profession. Faculty and Institute of Actuaries Guidance note GN27 V1.1. (06.04.1997) GN 27: Retirement Benefit Schemes - Minimum Funding Requirement Classification Practice ... read more >>

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GN31: Actuaries to appropriate personal pension schemes in terms of the Pensions Act 1995. Version 1.0

This pensions Guidance Note was deleted 18.05.06 Faculty and Institute of Actuaries Guidance note GN31 v1.0. (06.04.1997) GN31: Actuaries to Appropriate Personal Pension Schemes in Terms of the Pensions Act 1995 Classification Practice ... read more >>

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GN27: Retirement benefit schemes - Minimum Funding Requirement. Version 1.0

This pensions Guidance Note has been retained by the Actuarial Profession. Faculty and Institute of Actuaries Guidance note GN27 V1.0. (06.04.1997) GN 27: Retirement Benefit Schemes - Minimum Funding Requirement Classification Practice ... read more >>

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Author:
Pensions Board

GN19: Retirement benefit schemes - winding-up and scheme asset deficiency. Version 4.0

This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the BAS website. Faculty and Institute of Actuaries Guidance note GN19 v4.0. (06.04.1997) GN19: Retirement Benefit Schemes – Winding-up ... read more >>

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Author:
Pensions Board

GN11: Retirement benefit schemes - transfer values. Version 7.0

This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the BAS website. Faculty and Institute of Actuaries Guidance note GN11 v7.0. (06.04.1997) GN11: Retirement Benefit Schemes - Transfer ... read more >>

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Author:
Pensions Board

GN29: Occupational pension schemes - actuaries advising the trustees or a participating employer. Version 2.0

This pensions Guidance Note has been retained by the Actuarial Profession. Faculty and Institute of Actuaries Guidance note GN29 V2.0. (06.04.1997) GN29: Occupational Pension Schemes - Actuaries Advising the Trustees or a Participating ... read more >>

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GN28: Retirement benefit schemes - adequacy of benefits for contracting-out on or after 6 April 1997. Version 1.1

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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GN3: Certificates for the Occupational Pensions Board, the Secretary of State for Social Security and the Department of Health and Social Services for Northern Ireland. Version 3.0

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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GN28: Retirement benefit schemes - adequacy of benefits for contracting-out on or after 6 April 1997. Version 1.0

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 >>