Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 22 No 4 April/May 2017

Book of the Month

Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

Price: £175.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


UK Public Holiday May 2017

Wildy's will be closed on Monday 29th May and will re-open on Tuesday 30th May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 26th May will not be processed until Tuesday 30th May. UK eBook orders will be processed as normal.

Hide this message

Pension Fund Surpluses 2nd ed

Image not available lge

ISBN13: 9780752000121
ISBN: 0752000128
Published: May 1994
Publisher: Sweet & Maxwell Ltd
Format: Hardback
Price: Out of print

The question of over funded pension schemes is one which continues to be of major importance. Professionals need to understand fully all the legal and tax issues involved in surpluses. In this Report, author Philip Bennett demonstrates how to deal with these concerns in the most effective way and every aspect of the Report is aimed at the practitioner's successful management of surpluses. Covering developments in the law, it provides details of the rules and regulations of key importance to an understanding of surplus management. Case notes are also given in the appendices for quick reference to important decisions. The Report helps to solve the problems faced when handling surpluses, from start to finish. In particular, the role of the surplus in a number of situations is demonstrated, for example in a proposed takeover. It also guides practitioners step by step through the control and taxation of over-funded pension schemes, shows how to value the surplus and illustrates the steps to be followed when obtaining repayment.;With further coverage of bulk transfers, contributions holidays, trust law, Inland Revenue requirements and taxation, this is the one work that puts practitioners in the complete picture on pension fund surpluses. * Practical - provides specimen warranties and Pensions Schedule, with full explanation of how to use them * Thorough - the first full-length, in-depth treatment available on this topic * Authoritative - practical guidance practitioners can rely on - based on the knowledge and expertise of a highly-respected practition

Image not available lge
Introduction/Background/Structure of the Transaction Information Required by the Buyer/Typical Warranties/The Barber Judgment Interim Period/Liability for Scheme Deficits/Transfer Payments - Legal Aspects Transfer Payments - Actuarial Aspects/Benefits to be Granted for Transferring Members/Transfer of Undertakings (Protection of Employment) Regulations 1981 Payment for Surplus/Unapproved Schemes/Joint Ventures /Takeovers Appendix 1: Glossary Appendix 2: Specimen Warranties Appendix 3: Specimen Pensions Schedule