Subject index 2004 : issues 171 to 180

Accrual rates
New pension options at Barnardo's focus on retirement age, future accrual and contribution rates 175 / 5
Unions accept Rolls Royce's revised proposals 171 / 3
EDF Energy links flexible accrual rates to member contributions 171 / 7-8
Administration
PwC upgrades its pensions administration system 180 / 2
BP takes administration in-house 178 / 2
UKAEA's administration looks to expand 176 / 2
Annuities
Women and annuities: the implications for retailers 171 / 12
Associations
ACA survey finds that pension coverage will divide the nation 176 / 3
NAPF survey finds increase in final salary closures 171 / 2
ACA actuaries fuel the compulsion debate 171 / 6
AVCs
Pensions Bill will end compulsory AVC requirement 174 / 2
BG Pension Scheme allows flexible AVCs 171 / 2
Average salary
Mothercare keeps DB pensions by switching to career average provision 177 / 3-4
Sainsbury's publishes results of career average exercise 172 / 2
Retailers offer cash balance and average salary schemes 171 / 11
Cases and court
ASW union continues with its legal action 179 / 2
T&N administrators ask court for guidance on US restructuring plan 179 / 2-3
Court rules KPMG scheme provides defined benefits 178 / 2-3
Appeal upheld on part-time claims and TUPE transfers 172 / 3
Self-employed lecturer can challenge pension exclusion 172 / 3
Martin and Beckmann cases drive coach and horses through green paper TUPE reform 171 / 8-10
Update on TUPE reform and caselaw 171 / 12
Communication
PwC members to get benefit statements online 180 / 2
ITB launches website 178 / 2
Mothercare communicates change from final salary to career average provision 177 / 3-4
Combined Pension Forecasts introduced at Cable & Wireless and Aberdeen City Council 176 / 7-8
Combined Pension Forecasts provide a more complete picture 176 / 5-7
Toshiba provides access to pensions online 175 / 1
Communication and consultation process helps to finalise new pension options at Barnardo's 175 / 5-6
Tax free pensions advice 174 / 3
Breaking savings barriers with informed and active choices 173 / 7
Sainsbury's pleased with results of pensions communications exercise 172 / 2
EDF Energy introduces new scheme with a programme of communications 171 / 7-8
Commutation
Average retirement lump sums (9th IDS Pensions-in-payment survey) 175 / 7-8
Company accounting
Trust document error could cost MFI £40 million 176 / 2
An update on accounting standards 171 / 12
Compulsion
Pensions Commission sets out the challenges and choices for pension provision 180 / 4-5
Remedying the pensions crisis - are we heading for Australia? 180 / 12
Actuaries fuel the compulsion debate 171 / 6
Contracting out
S&N contracts in and integrates with S2P 173 / 1
Cab maker contracts in to reduce deficit 172 / 1
Update on contracting out reforms and the conversion of GMPs 171 / 12
Contribution levels
Contributions increase to safeguard scheme at Oxford 178 / 3
Co-operative Bank introduces member contributions 176 / 1
Paying DC contributions via the flexible benefits package at Toshiba Information Systems UK 175 / 1
Sainsbury's introduces SMART option for members' contributions 175 / 1-2
Employer contributions to DB schemes average 16.2 per cent 175 / 2
New pension options at Barnardo's focus on retirement age, future accrual and contribution rates 175 / 5
WH Smith asks members to contribute 174 / 1
Avis' new hires contribute to retirement capital plan 174 / 3
Employee contributions resume at Shell 173 / 2
University pays twice the staff rate into DC plan 173 / 2
Ernst & Young freezes scheme and pays enhanced DC contributions 173 / 3
Ilford ends members' contribution holiday 173 / 3
IDS survey: DC contributions are 11 per cent of average earnings 173 / 4-7
Employer contribution level reduced by GMP buyback 172 / 1
Sainsbury's publishes results of contribution exercise 172 / 2
More schemes increase employee contributions 172 / 4
IDS Survey: employer contributions continue to rise sharply 172 / 5-8
BA to pay more as deficit worsens 171 / 1-2