Small Self-Administered Schemes in Practice

M. Kipling
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引用次数: 1

Abstract

IN the last four years, the number of small self-administered pension schemes has increased from a few dozen to a figure that, if it has not already done so, must shortly pass the 10,000 mark and few major Life Offices, Consulting Actuaries or Pensions Consultants are now without such a weapon in their armoury. Considerable practical experience in the administration of these arrangements has been gained, often somewhat traumatically, over this period by actuaries and other practitioners and, with many schemes having recently had, or just coming up to, their first triennial actuarial report, it seemed a sensible time to consolidate this experience and to highlight some of the more contentious areas for discussion. Certain statements in the paper are based on my understanding of current Inland Revenue practice which is not necessarily consistent either with time or between different examiners. Finally, although the subject matter of the paper applies equally to fully self-administered schemes and to Life Office 'hybrid' schemes, I wish to apologize for any unintentional bias towards the latter that may have crept in. Better the devil you know, I suppose!
实践中的小型自主管理计划
在过去的四年里,小型的自我管理养老金计划的数量已经从几十个增加到一个数字,如果它还没有这样做的话,很快就会超过10,000个大关,很少有主要的人寿保险公司、咨询精算师或养老金顾问公司现在没有这样的武器。在这段时间里,精算师和其他从业人员在管理这些安排方面获得了相当多的实践经验,通常有些创伤,随着许多计划最近有了或即将完成他们的第一个三年一次的精算报告,现在似乎是巩固这些经验并突出一些更有争议的领域进行讨论的明智时机。本文中的某些陈述是基于我对当前国税局实践的理解,这与时间或不同审查员之间不一定一致。最后,尽管本文的主题同样适用于完全自我管理的计划和人寿办公室的“混合”计划,但我希望为可能无意中对后者的偏见表示歉意。我想,还是你知道鬼好!
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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