The Role of the Pension Fund Trustee 4th ed

Extensively revised in the light of changes in practice and the significant Pensions Act 1995, the fourth edition of this established text guides practitioners through the powers, duties and responsibilities of pension fund trustees. This is a handbook for the non-specialist who has been appointed as a trustee and requires understanding of the practice involved. It will not only help readers to fulfil their role with confidence but will also enable them to make the most of the fund for which they are acting as trustee. Its comprehensive coverage includes: * responsibilities of trustees * trustees' discretionary powers * taxation and revenue limits * accounts and trustees' reports * liability of trustees * merger and winding up For added practical value, each chapter's commentary is supported by helpful examples to illustrate the issues covered, and the appendices have been expanded since the last edition to allow for changes implemented by the Pensions Act 1995 - meaning that all the important, up-to-date guidance needed is contained in one handy publication. In addition, the book is fully endorsed and backed by the National Association of Pension Funds, which played a major role i