Document library
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- Author:
- Pensions Board
GN9: Funding defined benefits - presentation of actuarial advice. Version 8.0 [adopted by BAS on 19 May 2006]
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 V8.0 ... read more >>
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- Author:
- Pensions Board
GN11: Retirement benefit schemes - transfer values. Version 9.2
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 V9.2 ... read more >>
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- Author:
- Pensions Board
GN49: Occupational pension schemes - scheme funding matters on which advice of an actuary must be obtained. Version 1.0
This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the BAS website. MAP/GN49 V1.0 B49.1 GN49 : Occupational Pension Schemes Scheme funding matters on which advice of actuary must ... 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
GN28: Retirement benefit schemes - adequacy of benefits for contracting-out. Version 2.0. Track changes version
This version of GN28 shows the track changes between Version 1.3 and Version 2.0. It is not part of the Manual of Actuarial Practice. MAP/GN28 V2.0 B28.1 THIS IS A TRACK CHANGES DOCUMENT AND NOT PART OF THE MANUAL OF ACTUARIAL ... read more >>
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- Author:
- Pensions Board
GN9: Funding defined benefits - presentation of actuarial advice. Version 8.0. Track changes version
This version of GN9 shows the track changes between Version 7.0 and Version 8.0. It is not part of the Manual of Acturial Practice. MAP/GN9 V8.0 B9.1 THIS IS A TRACK CHANGES DOCUMENT AND NOT PART OF THE MANUAL OF ACTUARIAL ... read more >>
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- Author:
- Pensions Board
GN28: Retirement benefit schemes - adequacy of benefits for contracting-out. Version 2.0
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/GN28 V2.0 ... 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
GN11: Retirement benefit schemes - transfer values. Version 9.2. Track changes version
This version of GN11 shows the track changes between Versions 9.1 and 9.2. It is not part of the Manual of Actuarial Practice. MAP/GN11 V9.2 B11.1 THIS IS A TRACK CHANGES DOCUMENT AND NOT PART OF THE MANUAL OF ACTUARIAL PRACTICE ... read more >>
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- Author:
- Martyn Dorey
- Source:
- Younger Members Convention 2005
Copulation - are actuaries up to it? (handouts)
1 Copulation are actuaries up to it? Younger members convention 5 December 2005 Martyn Dorey Murphy s law Joint distribution January 1994-March 2005 -25 -20 -15 -10 -5 0 5 10 15 20 -20 -15 -10 -5 0 5 10 15 20 AW Basic Industries A W ... read more >>
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- Author:
- Charles Cowling
- Source:
- Younger Members' Convention 2005
Funding defined benefit pension schemes (Handout)
4th Younger Members Convention Funding Defined Benefit Pension Schemes The City Hall, Cardiff, 5 December 2005 Funding Defined Benefit Pension Schemes Agenda ?The debate at the Institute / Faculty Sessional meetings ?New Guidance Notes ?New ... read more >>
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- Author:
- Darren Masters
- Source:
- Younger Members' Convention 2005
Pension scheme compromises in corporate restructuring (Handout)
1 4th Younger Members Convention The City Hall, Cardiff, 5-6 December 2005 Darren Masters Kroll Pension Scheme Compromises in Corporate Restructuring Pension Scheme Compromises in Corporate Restructuring Introduction Pre Pensions Act 2004 What Has ... read more >>
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- Author:
- Sarah Jeffrey-Gray
- Source:
- Pension scheme wind-ups seminar, November/December 2005
Making progress and dealing with uncertainty (handouts)
1 Making Progress and Dealing with Uncertainty Sarah Jeffrey-Gray Head of Trustee Services and Senior Associate Burges Salmon LLP Agenda Establishing liabilities Recovering assets Assessing level of benefits payable during winding-up Establishing ... read more >>
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- Author:
- Neville McKay
- Source:
- The sponsor covenant and actuarial advice seminar, 1 December 2005
Independent employer covenant reviews. Providing trustees with an assessment on the strength of the employer (handouts)
1 1 Independent Employer Covenant Reviews Providing Trustees with an assessment on the strength of the employer 2 Independent Employer Covenant Review ( IECR ) Key Messages Trustees need to be fully engaged with management to ensure that its DB ... read more >>
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- Author:
- Nick Forrester
- Source:
- The sponsor covenant and actuarial advice seminar, 1 December 2005
Incorporating sponsor covenant risk into actuarial advice (handouts)
1 Incorporating Sponsor Covenant Risk into Actuarial Advice Nick Forrester 01.12.05 Whether to incorporate? New methodology for Actuaries Basic theory exists Counterparty credit risk / default risk Basel II / capital requirement ... read more >>
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- Author:
- Jim MacLachlan
- Source:
- The sponsor covenant and actuarial advice seminar, 1 December 2005
Assessing the sponsor covenant (handouts)
1 Assessing the Sponsor Covenant Jim MacLachlan The Institute of Actuaries 1st December 2005 211/28/2005 Background Schemes in deficit longevity equity returns interest rates Deficits are unsecured loans to sponsor Schemes are exposed to default ... read more >>
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- Author:
- Pensions Board
GN16: Retirement benefit schemes - transfers without consent. Version 3.1 [adopted by BAS on 19 May 2006]
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/GN16 V3.1 B16.1 GN16: ... read more >>
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- Author:
- M Cardinale\; G Katz\; J Kumar\; J M Orszag
- Source:
- Sessional meeting paper