| Accounting for pensions |
| Deficits remain stubborn |
188 / 2 |
| Accrual rates |
| Daily Mail members choose between higher contributions or reduced benefits |
190 / 4 |
| Actuarial assumptions |
| A new age in pension security? |
181 / 12 |
| Administration |
| Bringing pensions administration in-house puts BP back in the driving seat |
191 / 7-11 |
| Phantom pensioners identified |
191 / 2 |
| Church of England streamlines administration |
190 / 2 |
| Unilever extends outsourcing to active members |
185 / 2 |
| Age discrimination |
| Age discrimination consultation |
188 / 4 |
| How will age discrimination change pension provision? |
182 / 12 |
| Average salary |
| British Gas engineers vote to strike over pensions |
191 / 2 |
| The AA opens an average salary scheme |
191 / 2-3 |
| Royal & SunAlliance moves from final salary to average salary |
188 / 2-3 |
| Northern Foods opens a career average salary scheme |
187 / 4 |
| Average salary proposed as an option for the NHS |
182 / 2-3 |
| Civil Service pension will be based on average salary |
181 / 2-3 |
| Cases and court judgments |
| Court rules that the KPMG Fund is not a money purchase scheme |
188 / 3 |
| Communication |
| Disclosure changes will include automatic annual benefit statements for DB schemes |
189 / 4 |
| Getting the message across |
187 / 6-7 |
| Misys sees communications as key to a DC scheme |
187 / 8-11 |
| Commutation |
| Commutation is popular despite rates |
181 / 6-9 |
| Compulsion |
| Preparing for an ageing society |
190 / 12 |
| Contracting out |
| Contracted out rebates |
190 / 5 |
| Where next for simplification? |
187 / 12 |
| Draft contracting out regulation |
184 / 5 |
| Contribution levels |
| Increasing pressure on pension contributions |
189 / 11 |
| Royal London double matches contributions to its GPP |
189 / 3 |
| Employer debt regulations amended |
188 / 4 |
| Employee contribution rates are on the increase |
183 / 2-4 |
| Employers pay more into DC schemes as surpluses disappear |
183 / 6-9 |
| Employer contributions rise by nearly 50 per cent |
182 / 6-9 |
| John Laing increases employee contributions |
182 / 2 |
| Jaguar increases member contributions and introduces a DC option |
181 / 3 |
| Defined benefit or defined contribution |
| Engineering firms continue to turn to personal pensions |
190 / 6-9 |
| Restoring confidence requires new incentives |
190 / 10-11 |
| New ways of sharing risk between employers and employees |
189 / 5-7 |
| Schemes are making changes in design to reduce costs |
188 / 9-10 |
| Brunner Mond battles to retain defined benefit pension provision |
185 / 5-9 |
| Ford offers new employees a choice of pension funds |
185 / 3 |
| The future of scheme design - a DB/DC hybrid? |
183 / 12 |
| FSA pays more to staff in its money purchase scheme |
182 / 4 |
| Jaguar increases member contributions and introduces a DC option |
181 / 3 |
| NAPF annual survey 2004 |
181 / 10-11 |
| Early retirement and late retirement |
| Akester v Kingston Communications - redundancy early retirement |
185 / 3 |
| Final salary |
| Average pension paid reaches £5,061 a year |
188 / 5-8 |
| RHM freezes pensionable ernings to keep its final salary scheme open |
187 / 2-4 |
| Bradford & Bingley gives final salary scheme members choice |
184 / 3-4 |
| Union campaign keeps final salary scheme open at Birmingham Airport |
182 / 4 |
| Financial Assistance Scheme (FAS) |
| FAS deadline for claims |
189 / 4 |
| Financial services regulation |
| Financial Promotion Order |
187 / 5 |
| Funds in surplus |
| Employers pay more into DC schemes as surpluses disappear |
183 / 6-9 |
| Government bodies |
| Public sector pension schemes to retain pension age of 60 for current members |
190 / 2-3 |
| Government papers |
| Micro-employers' attitudes to pensions |
190 / 2 |
| Proposals for new firefighters' pensions are published |
189 / 2-3 |
| Principles set to underpin pensions reform |
183 / 10-11 |
| Hybrid schemes |
| New ways of sharing risks between employers and employees |
189 / 5-7 |
| Ill health |
| Kelly v Mersey Docks & Harbour Co |
185 / 3 |
| Investment policies and returns |
| Schemes are increasing bond investments |
187 / 2 |
| Asset values recover but the longer-term view is still disappointing |
184 / 6-10 |
| Railpen invests £600 million in hedge funds |
184 / 2-3 |
| Morris review prompts change to Myners' principles |
182 / 5 |
| Law reports |
| Burrell & anor v Burrell & ors |
190 / 3 |
| Hudson v Trustees of Weaver Holdings Ltd Staff Retirement & Death Benefit Scheme |
190 / 3 |
| No shortage of pensions cases reaching the courts in 2005 |
186 / 6-9 |
| High Court tells trustees to pay pension |
186 / 4 |
| Akester v Kingston Communications (Hull) |
185 / 3 |
| Kelly v Mersey Docks & Harbour Co |
185 / 3 |
| Money purchase |
| Moving to DC did not reduce take up at Kingfisher |
186 / 3-4 |
| DC members fall into pensions apathy |
184 / 2 |
| Employers pay more into DC schemes as surpluses disappear |
183 / 6-9 |
| Pension Protection Fund (PPF) |
| PPF levy update |
190 / 5 |
| MG Rover enters PPF assessment period |
189 / 2 |
| PPF changes |
188 / 2 |
| PPF levy |
188 / 4 |
| Heath Lambert enters PPF assessment period |
187 / 2 |
| PPF - the picture is nearly complete |
184 / 5 |
| Occupational pension scheme levies set |
183 / 5 |
| Pensions Act 2004 |
| Tough decisions are unavoidable |
185 / 12 |
| The Pensions Act 2004 receives Royal Assent |
181 / 4-5 |
| The Pensions Advisory Service (TPAS) |
| TPAS Annual Report published |
187 / 5 |
| Pensions Commission |
| Regulating defined benefit funding |
191 / 4 |
| Pensions Ombudsman |
| How to avoid the Pensions Ombudsman |
191 / 4 |
| Deputy Ombudsman appointed |
185 / 4 |
| Pensions Regulator (TPR) |
| Regulating defined benefit funding |
191 / 4 |
| The Pensions Regulator explains its role |
187 / 5 |
| Reporting notifiable events to the Regulator |
186 / 5 |
| Reporting notifiable events to the Regulator |
186 / 5 |
| Qualifications and education |
| Should pension managers be qualified? |
186 / 12 |
| Retirement age |
| pensions double whammy |
186 / 2 |
| BAA introduces flexible retirement terms |
184 / 4 |
| Common themes emerge in public service pension reviews |
182 / 10-11 |
| Scheme funding |
| USS makes provision for underpaid pensions |
191 / 3 |
| ITV addresses funding deficit |
191 / 2 |
| Marconi agrees to pay £185 million to fund its scheme deficit |
190 / 3 |
| Funding regulations delayed again |
190 / 5 |
| Employer screening service launched |
189 / 2 |
| New funding regime timetable |
189 / 4 |
| Deficits remain stubborn |
188 / 2 |
| Draft scheme funding regulations issued |
185 / 4 |
| UK companies face growing pensions crisis |
185 / 2 |
| Simplification |
| Schemes take time over implementing simplification proposals |
186 / 10-11 |
| Changes to be made to the 2006 tax regime |
183 / 5 |
| State pensions, including SERPS |
| A citizen's pension for the UK |
184 / 11 |
| Take-up rate |
| Pensions savings linked to life expectancy |
185 / 10-11 |
| Over 40 per cent of workers have no private pension |
185 / 2 |
| NAPF annual survey 2004 |
181 / 10-11 |
| Tax issues, including concurrency |
| BA Pensions plans for implementing the new tax regime |
189 / 8-10 |
| USS sets out proposed changes in response to the new tax regime |
186 / 2-3 |
| Finance Bill receives Royal Asent |
185 / 4 |
| Changes to be made to the 2006 tax regime |
183 / 5 |
| Trades unions |
| Workers at Imerys vote to hols a strike ballot over scheme changes |
185 / 2 |
| Transfers |
| Actuarial profession consults on transfers |
186 / 5 |
| Trustees, including election of trustees |
| Are trustees ready to take control? |
191 / 12 |
| Anticipating A-day |
188 / 11 |
| Trustee risk assessment service |
186 / 2 |
| Trustees don't take account of sponsor default |
184 / 2 |
| Trustee competence code issued |
184 / 5 |
| TUC publishes guidelines for trustees |
182 / 2 |
| A new age in pension security? |
181 / 12 |
| Winding up |
| New winding up regulations |
185 / 4 |
| Cheney receives final settlement from the PCB |
182 / 2 |
