Defined Contribution Pension Schemes

  • Accounting disclosures under multi-employer pension schemes

    Author name: not supplied
    Author organisation: Spence and Partners Limited
    Publication date: 18/02/2014
    Upload date: 01/05/2014

    FRS102 includes new requirements for charities in multi-employer schemes to recognise the liability that arises from any contractual agreement to make payments to fund past deficits in these schemes. This will apply from January 2015 and this briefing explains the accounting disclosures.

  • The Pensions Trust’s Growth Plan: Briefing Note

    Author name: Not supplied
    Author organisation: CFDG
    Publication date: 03/11/2006
    Upload date: 14/04/2011

    The Growth Plan is substantially a defined benefit arrangement. It is, however, a rather unusual type of defined benefit scheme because, rather than providing a pension linked to salary and service like most defined benefit arrangements, contributions paid prior to 2001 were used to purchase a defined amount of pension for each member.

  • Stakeholder Pension Scheme

    Author name: Not supplied
    Author organisation: OXFAM
    Publication date: 01/01/2008
    Upload date: 14/04/2011

    This document explains the organisation’s stakeholder pension scheme and includes information about contributions, tax relief, pensionable pay, scheme investment funds, transferring funds, maternity leave, absence from work, divorce, leaving the scheme, rejoining the scheme, retirement age and options, and death benefits.

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