Subject index 2006 : issues 192 to 201

Accrual rates  
Kemira GrowHow offers contribution and accrual rate choice 201 / 2
BAE Systems uses a combination of approaches to address the UK pension funding deficit 198 / 5-8
Actuarial assumptions  
New GN 28 192 / 5
Administration  
S&N outsource administration 200 / 2
Scheme management costs increase significantly 198 / 9-10
BA pension payments 196 / 2
Age discrimination  
Age discrimination regulations: update 201 / 4-5
Age Discrimination Regulation - update 200 / 5-6
Britannia allows staff to work to age 70 200 / 4
Age discrimination update 199 / 4
Age discrimination - the pensions dilemma 199 / 11
Age discrimination: What is not exempt? 197 / 4
Age discrimination regulations 196 / 4
Age discrimination regulations laid before Parliament 194 / 5
Age discrimination - the next challenge? 194 / 12
Average salary  
Costain moves to an average salary design 200 / 2-3
BBC to introduce career average scheme for new employees 195 / 2-3
Bank staff vote for CARE scheme 194 / 2
Scottish & Newcastle employees retain defined benefit option 193 / 2-3
Employees to be balloted on pensions changes at the Yorkshire and Clydesdale banks 192 / 3
Co-operative Group plans to introduce an average salary scheme for all staff 192 / 3-4
British Gas and GMB reach agreement over pension scheme 192 / 4
Cases and court judgments  
Court of Appeal rules in favour of the trustees of the Steria Management Plan 201 / 2
Communication  
SMPIs - revised guidance 200 / 5
New Railways website launched 198 / 2
Commutation  
Average lump sum payment is £12,855 201 / 6-9
Aga Foodservice Group scheme incorporates tax regime changes 201 / 2
Contracting out  
Removal of protected rights rules 199 / 5
Contribution levels  
Invensys agrees to fund deficit over nine years 195 / 2
Unions rally to protect the Railways Pension Scheme 194 / 2-3
Sainsburys announces changes to its DB schemes 194 / 3-4
Contributions to DC schemes average £2,573 per employee 193 / 5-9
Employer contributions to defined benefit schemes rise sharply 192 / 6-11
Mitchells & Butlers increases contributions to deal with a funding shortfall 192 / 2
Death benefits  
Scheme members entitled to death benefits only 198 / 4
Defined benefit or defined contribution  
EEF supports personal accounts but calls for financial assistance for small firms 200 / 7-11
DC scheme survey 199 / 2
CIPD Reward Survey 2006 193 / 2
Lords refused KPMG leave to appeal scheme ruling 193 / 2
Disclosure of information requirements  
Draft disclosure regulations 198 / 4
Dispute resolution  
No change in internal dispute resolution procedures 193 / 4
Equal treatment  
Tribunal must reconsider firefighters' claim 194 / 2
Final salary  
Dairy Crest closes final salary scheme to new entrants 197 / 2
Friends Provident consults on closing final salary scheme to new members 197 / 3
Royal Bank of Scotland closes its final salary scheme to new entrants 196 / 2
Financial Assistance Scheme (FAS)  
FAS details 201 / 4
Financial services regulation  
FRC updates code 197 / 4
Flexible benefits  
Flexible benefits - never a better time 198 / 11
Funds in surplus  
Payments to employers 192 / 5
Government papers  
NHS pension scheme review goes to consultation 198 / 3
Teachers consulted on new pensions proposals 196 / 2-3
Industry-wide schemes  
Jersey firms offered scheme designed for them 199 / 3
Nuclear Decommissioning Authority proposes an industry-wide pension scheme 195 / 3
Investment policies and returns  
Meat & Livestock Commission increases bond allocation 201 / 2
Rentokil's trustees reverse asset allocation 197 / 3
Railways appoints global custodians 196 / 2
Do equities have a role in pension fund investment? 196 / 12
2005 was the third consecutive year of double-digit returns 194 / 6-9
The changing nature of pension provision 194 / 10-11
Law reports  
Richards v Secretary of State for Work and Pensions 196 / 3
Andrews v Barnett Waddingham 196 / 3
Legislation  
A plea for a better way ... 195 / 12
Pension Protection Fund (PPF)  
PPF report and accounts 201 / 4
PPF (Levy Ceiling) Regulations 2006 200 / 6
Consultation on 2007/08 PPF levy 199 / 4-5
Updated PPF factors 199 / 5
Pension deficits claim two more companies 194 / 2
PPF levy final proposals 192 / 5
Swissport pensions deal 192 / 2
Pensionable earnings  
Thames Water includes London Weighting in pensionable pay 198 / 2
Pensioner income  
Average pension rises by 3.9 per cent to hit £5,253 a year 199 / 6-10
The Pensions Advisory Service (TPAS)  
TPAS annual report 197 / 2
Pensions Commission  
PPI report 195 / 2
A-day developments, winding up regulations and the final Pensions Commission report 195 / 4-5
Do occupational pension schemes have a future post Turner? 193 / 12
Pensions Regulator (TPR)  
Scheme abandonment 200 / 5
Pensions Regulator guidance 197 / 4
Pensions Regulator's medium term strategy 196 / 4
Regulating defined benefit scheme funding 196 / 4
Meeting the trustees' training needs 195 / 6-11
Pensions Regulator's clearance figures 193 / 4
Personal accounts  
Will personal accounts lead some firms to level down? 201 / 10-11
Personal pensions  
FSA proposals for personal pensions and SIPPs 195 / 4
Group SIPPs will give employees more options than GPPs 192 / 12
Public sector  
Government delays proposals for local government scheme changes 201 / 3
Sir Humphrey's Legacy - the cost of public sector pensions 199 / 2
Retirement age  
BA plans to raise retirement age 194 / 4
Scheme funding  
Funding is top concern 200 / 2
Pensions funding survey 198 / 2
Summary funding statements 198 / 4
Lloyds TSB funding plan 197 / 2
Invensys announces new funding plan 197 / 2-3
Are DB schemes threatening companies' survival? 197 / 12
Stakeholder pensions  
A sharpe decline in work-based pension provision 197 / 4-8
State pensions, including SERPS  
Pensions Bill introduces State pension changes 201 / 5
20 years of change, and no end in sight 200 / 12
Tax issues, including concurrency  
Adapting scheme rules to the new tax regime 196 / 5-11
Trades unions  
The Railway Pensions Commission looks for alternative ways of providing for retirement 199 / 2
BBC puts on hold some of its proposed pensions changes 199 / 2-3
Local government unions suspend pension strikes 195 / 2
Transfers  
DWP to consult on transfer values 194 / 5
Early leavers: transfers and contribution refunds 193 / 4
Trustees, including election of trustees  
Emerging trends in trusteeship 201 / 12
Bayer improves trustees' access to information 196 / 3
MNT code published 195 / 4
trustee training 194 / 5
White paper  
White paper responses 199 / 5
The pensions white paper looks to encourage pensions savings without increasing complexity 197 / 9-11

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