Originally published in 1953 as a textbook for actuaries-in-training, this book gives an overview of the actuarial and legal background to pensions and funds for orphans and widows. Crabbe and Poyser also supply a concordance between the Income Tax Act of 1952 and earlier legislation affecting pensions. This book will be of value to anyone interested in the development of pension provision.
By:
R. J. W. Crabbe,
C. A. Poyser
Imprint: Cambridge University Press
Country of Publication: United Kingdom
Dimensions:
Height: 216mm,
Width: 140mm,
Spine: 14mm
Weight: 320g
ISBN: 9781107621749
ISBN 10: 1107621747
Pages: 250
Publication Date: 19 September 2013
Audience:
College/higher education
,
Further / Higher Education
Format: Paperback
Publisher's Status: Active
Foreword; 1. Introductory; 2. Pension funds: types of pension benefit; 3. Benefit arrangements: pension schemes; 4. Benefit arrangements: widows' and orphans' schemes; 5. Methods of finance; 6. Actuarial structure of funds: general; 7. Actuarial structure of funds: decremental rates; 8. Actuarial structure of funds (continued); 9. The valuation of an existing fund: preparatory work; 10. The valuation of an existing fund: the valuation report; 12. The valuation of an existing fund: miscellaneous formulae; 13. Salary scales; 14. Valuation of widows' funds: reversionary method; 15. Valuation of widows' funds: collective method; 16. Valuation of orphans' benefits; 17. Rate of interest: guarantee of solvency: income tax: investments; 18. The inauguration of a fund; 19. Analysis of surplus; 20. Emerging costs; 21. Superannuation of local government employees; Appendix 1. Income Tax Act, 1918, section 32; Finance Act, 1948, section 29; Finance Act, 1921, section 32; S. R. and O. 1921, no. 1699; Superannuation and other Trust Funds (Validation) Act, 1927; Appendix 2. Specimen clause limiting duration of a trust; Appendix 3. Income Tax Act, 1952: comparative table of reference to certain sections of earlier acts; Index.