دانلود کتاب A Practitioner’s Guide to Correcting Mistakes in Pension Schemes

The discovery of mistakes in pension scheme documents is as common as it is potentially serious for the administration of the scheme and for the sponsoring employer. The large sums invested in pension schemes mean that such mistakes are often very costly indeed.This book provides a practical guide to the different methods available to correct commonly-occurring mistakes in the governing provisions of pension schemes. It combines a detailed review of the law with (where relevant) practical tips, including analysis of the appropriate practice and procedure involved in the key methods of correction.With a significant body of case law enabling more authoritative answers to be given to the legal issues affecting the correction of pension scheme mistakes, and more and more mistakes being discovered because of the move to secure pension scheme liabilities with insurance companies, trustees and employers need swift and accurate legal advice on what they can do to correct such mistakes. This book provides them and their legal advisers with that advice ensuring they do not make the same costly mistakes that others have made.This book will help the reader to:· To select the most appropriate method of correcting the mistake· Consider including provisions in the terms of the pension scheme which may make the correction of the mistake easier and cheaper· Select the most tax-efficient way of correcting the mistake· Understand the processes involved in correcting the mistake· Better advise their clients as to how to deal with the mistake