Accounting for pensions

Finance directors' attitudes to pensions

218 / 2

Accrual rates

Pension changes at Qinetiq

218 / 2-3

Changes proposed to the HSBC scheme

217 / 2

Amec makes further rule changes

217 / 2-3

Michelin to close to future accrual

213 / 2

Proposals for NHS pension changes

212 / 3-4

Administration

Alstom outsources administration

221 / 2

Schroders outsources pension scheme administration

220 / 2

Pension administration costs continue to rise

218 / 7-10

Scheme administration

212 / 2

Age discrimination

Age discrimination cases

220 / 4-5

The age regulations - 18 months old and still causing confusion for pensions

217 / 12

Annuities

Internet annuity planner

216 / 2

AVCs

Kimberley-Clark adapts its scheme rules

215 / 3

Average salary

CWU and Connect trades unions recommend members to accept BT pension changes

221 / 5-8

Rexam amends average salary scheme

214 / 4

United Biscuits moves to CARE scheme

214 / 7-9

Changes to the Railways scheme proposed

213 / 2-3

Cash balance schemes

All future accrual at Avis now in cash balance section

218 / 3

Communication

Rexam trustees discuss economic circumstances

221 / 2

Commutation

New tax regime increases average lump sum

217 / 5-9

Stagecoach makes commutation compulsory

213 / 2

Contracting out

Changes to protected rights

218 / 5

Contribution levels

New section to open at Shell

221 / 2

Tate & Lyle introduces member contributions

214 / 2

BP contribution holiday

213 / 2

Looking at DC contribution and funding levels

213 / 5-9

Employer contributions fall from previous all-time peak

212 / 6-9

Defined benefit or defined contribution

SFHA employers back DB approach

215 / 2

Who should be responsible for risk?

214 / 10-11

How will the 2012 pension reforms affect pension schemes?

213 / 10-11

Dispute resolution

Internal dispute resolution procedures

214 / 5

Final salary

BAA strikes cancelled after pension victory

212 / 2

The changing landscape for DB schemes

212 / 10-11

Flexible benefits

Imperial Tobacco adopts flexible retirement

214 / 2

Government bodies

New Secretary of State

213 / 4

High earners

Sainsburys introduces executive SIPP

218 / 4

Industry-wide schemes

Employer debt

214 / 5

Investment policies and returns

Pension provision during an economic recession

220 / 11

Kingfisher aims for 100 per cent bond asset allocation by 2024

218 / 4

WCIF and NAPF challenge VAT on investment management services

216 / 2-3

Defined benefit schemes have mixed investment returns

215 / 6-11

Liability driven investment - fad or the future?

215 / 12

High-yield bonds - junk or genius?

214 / 12

Law reports

US Court rules in favour of Sea Container's trustees

220 / 3

Another case with implications for pre-April 2005 wind ups

213 / 4

Maternity

Maternity leave etc

218 / 5

Mergers

DMGT looks to merge its final salary schemes

212 / 3

National insurance (NI)

Pre-Budget report

221 / 4

ONS

The OPSS tracks the decline in occupational pension provision

220 / 6-10

Pension Protection Fund (PPF)

More schemes enter to PPF

220 / 2

PPF consults on equalising GMPs

217 / 4

General and PPF administration levies for 2008/09

212 / 5

Pensionable earnings

Pay increases above five per cent not pensionable at Balfour Beatty

218 / 2

Pensioner income

Average pensions reach £5,472 pa

216 / 6-9

Pensions Ombudsman

Determination highlights importance of accurate data

218 / 2

Pensions Regulator (TPR)

Moral hazard powers

220 / 4

Notifiable events

220 / 4

The Pensions Regulator consults on record-keeping

218 / 5-6

Pensions Regulator Determinations Panel

217 / 4

Consultation paper on extending the Pensions Regulator's powers is issued

216 / 4-5

DC retirement options

216 / 4

Mortality assumptions consultation

216 / 4

Extending the Pensions Regulator's powers

215 / 5

Pensions Regulator consults on mortality assumptions

213 / 4

Personal accounts

The Pensions Act 2008

221 / 3-4

Personal accounts

221 / 3

Lords urged to amend Pensions Bill

217 / 4

Making the grade as a qualifying scheme

216 / 12

Public sector

Volunteers' pensions

214 / 2

Retirement age

NHS (Scotland) changes

217 / 2

Risk sharing

John Lewis shares life expectancy risk

221 / 2

Is legislation on risk sharing really necessary?

218 / 11

Scheme funding

Debt on the employer

221 / 3

Nissan eliminates deficit

216 / 2

Business sale reduces deficit

215 / 2

Are funding pressures set to increase?

213 / 12

Plumbing pensions

212 / 2

Scheme governance

MNOPF undertakes strategic review

217 / 3

Scheme withdrawal

Multi-employer withdrawals

215 / 4

Trades unions

CWU warns BT

217 / 2

Unite ballot rejects Royal Mail's pension plans

216 / 2

Pensions dispute at Ineos

215 / 3

Industrial action at Goodrich suspended

213 / 3

Transfers

Enhanced transfer values - miracle cure or minefield?

221 / 12

Companies continue to secure pensioner liabilities

220 / 2-3

P&O offers cash incentive to transfer

216 / 3

PD joins list of buy-outs

216 / 3

Buy-out market could exceed £10 billion in 2008

216 / 10-11

Transfer value regulations

215 / 4

Morgan Crucible Buys out pensioner liabilities

214 / 3-4

Assets of the Rank Pension Plan transferred to Goldman Sachs

214 / 3

Lasmo transfers liabilities to Paternoster

212 / 2-3

Trustees, including election of trustees

Trusteeship changes at the GEC Plan

220 / 2

InterContinental Hotels revises the composition of its trustee body

218 / 3

Trustees voice their concerns

217 / 10-11

Independent trustees report to GEC Plan members

215 / 2

Conflicts of interest

214 / 5-6

Black & Decker trustees express disappointment at pension increase policy

214 / 2-3

The pensions promise - getting it wrong and making it right

212 / 12

Winding up

Pension scheme longevity

215 / 2

Winding up consultation and guidance on good practice

215 / 4-5