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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