Relevant bibliographies by topics / Company pension schemes

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

Academic literature on the topic 'Company pension schemes'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Company pension schemes"

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Chapman, R. J., T. J. Gordon, and C. A. Speed. "Pensions, Funding and Risk." British Actuarial Journal 7, no. 4 (2001): 605–62. http://dx.doi.org/10.1017/s1357321700002488.

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ABSTRACTIn this paper, we identify the economic system in which occupational pension schemes operate. This system includes all parties to the pension arrangement, particularly the members of the scheme and the shareholders of the sponsoring company. This requires us to model the pension scheme not as a self-contained fund, but simultaneously alongside the company, and to recognise its interaction with other parties with financial interests in the scheme. Under this method, the stakes of the various parties aggregate to 100% of the assets of the company including the assets of the pension schem
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Buttler, A. "Company pension schemes by direct insurance." Insurance: Mathematics and Economics 13, no. 2 (1993): 171. http://dx.doi.org/10.1016/0167-6687(93)90947-n.

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Cowling, C. A., T. J. Gordon, and C. A. Speed. "Funding Defined Benefit Pension Schemes." British Actuarial Journal 11, no. 1 (2005): 63–97. http://dx.doi.org/10.1017/s1357321700003159.

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ABSTRACTThis paper puts the case for the Actuarial Profession revising and tightening its standards on actuarial funding advice in relation to United Kingdom occupational pension schemes. We critique current actuarial practice and advocate principles for measuring solvency and providing funding advice. In particular, we advocate that funding targets should be clearly and unambiguously related to scheme solvency. The paper also covers optimal investment strategy, treatment of the ‘company covenant’ when giving funding advice and governance issues relating to pension schemes.
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Mudrack, Gerhard. "Insolvency Insurance of Company Pension Schemes in Germany – Functionality and Current Political Changes." Business: Theory and Practice 8, no. (1) (2007): 24–28. https://doi.org/10.3846/btp.2007.05.

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The author introduces the current extension of company pension schemes in Germany and explains the legal necessity for covering non-lapsable future pensions und payable pensions against insolvency of the employer, who is overriding bound to pay the pensions. Succeeding the author illuminates the institution of the German insolvency insurance, the "Pensions-Sicherungs-Verein auf Gegenseitig­keit" (PSV) in Cologne. In 2005 the PSV assumed pensions for around 440.000 retired persons. Updated there are above 60.000 companies, members of the PSV. The PSV possesses a cover volume of above 2.500.000.
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Mitchell, Olivia S., and Rebecca A. Luzadis. "Changes in Pension Incentives through Time." ILR Review 42, no. 1 (1988): 100–108. http://dx.doi.org/10.1177/001979398804200108.

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A common assumption in the compensation and retirement literature, often necessitated by lack of data, is that company-sponsored pensions are static institutions. The present paper, a study of the pension plans at 14 companies for the years 1960, 1970, and 1980, challenges this assumption, showing that pension schemes are actually quite dynamic over time. Specifically, the authors find that in 1960 all 14 pension plans tended to reward delayed retirement, but by 1980 many of the union plans actively encouraged early retirement. Nonunion plans in the sample, however, rewarded deferred retiremen
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Koch, Oliver. "How the German Pension System can benefit from insights of behavioural economics." Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne 34 (February 22, 2021): 161–70. http://dx.doi.org/10.19195/1733-5779.34.11.

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Due to the demographic change that has been going on for several decades, the pension system in Germany is being heavily burdened. The German pension system can be described as a three-pillar system that includes not only the compulsory statutory pension insurance, but also the company pension schemes and the private pension schemes. However, the statutory pension insurance is particularly affected by the demographic crisis. The resulting declining birth rates and the rising life expectancy caused an unfavorable ratio between contributors and recipients of this system. Several pension reforms
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Escolme, A. R. "Final Pay Pension Schemes—Deferred Pay or Company Provided Benefit?" Journal of the Staple Inn Actuarial Society 31 (March 1988): 161–62. http://dx.doi.org/10.1017/s2049929900010321.

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Michael, Ogungbenle Gbenga, and Adeoye Vincent Oluseyi. "A Comparative Study of Immediate Annuities and Ordinary Annuities in establishing the Phantom of Zero Liability Under the Trusteeship Pension Valuation Structure." Journal of Business and Management 7, no. 01 (2023): 102–25. http://dx.doi.org/10.3126/jbm.v7i01.54549.

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Background: The liabilities of a pension scheme define the financial value to be paid at a definite period in the future. The underlying goal of pension plans is to provide retirees with sufficient stream of income to enable them to live a decent financially independent life post-employment period. The regulatory framework for occupational pension schemes necessitates the services of trustees as administrators who assume legal administrative responsibilities on the scheme and saddled to oversee actuarial valuations of the scheme's liabilities at definite points in time. Objectives: The objecti
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Sol, Marion Del, and Marco Rocca. "Free movement of workers in the EU and occupational pensions." European Journal of Social Security 19, no. 2 (2017): 141–57. http://dx.doi.org/10.1177/1388262717711776.

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The European Union appears to be promoting at the same time both cross-national mobility of workers and an increased role for occupational pensions. There is, however, a potential tension between these two objectives because workers risk losing (some of) their pension rights under an occupational scheme as a consequence of their mobility. After long negotiations, the EU has addressed this issue through a minimum standards Directive. Shortly before the adoption of this Directive, the Court of Justice also delivered an important decision in the same field, in the case of Casteels v British Airwa
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Melin, Pauline. "Overview of recent cases before the Court of Justice of the European Union for the special issue on strategies for Social Europe." European Journal of Social Security 22, no. 4 (2020): 493–99. http://dx.doi.org/10.1177/1388262720968850.

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Being part of the special issue on strategies for Social Europe, this overview of recent cases before the Court of Justice is focused on matters that are high on the European agenda for Social Europe. Firstly, in the aftermath of the economic crisis, many Member States had to reduce their generous pension schemes. The YS case, rendered by the Grand Chamber on the 23rd September 2020, deals with the limits afforded by the Member States when they reduce an occupational pension scheme in order to secure the continuity of State-funded pensions. Secondly, the status of “self-employed” delivery carr
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Dissertations / Theses on the topic "Company pension schemes"

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Balnave, Nikola Robyn. "Industrial Welfarism in Australia 1890-1965." Thesis, The University of Sydney, 2002. http://hdl.handle.net/2123/572.

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This thesis examines industrial welfarism in Australia from 1890 to 1965. This period witnessed the gradual spread of the welfarism movement throughout Australian industry as employers sought ways to increase productivity and control in the face of external challenges. Once reaching its peak in the immediate post-War period, the welfarism movement was gradually subsumed as part of the increasing formalisation of personnel management. Waves of interest in welfare provision coincided with periods of labour shortage and/or labour militancy in Australia, indicating its dual role in the management
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Balnave, Nikola Robyn. "Industrial Welfarism in Australia 1890-1965." University of Sydney. Work and Organisational Studies, 2002. http://hdl.handle.net/2123/572.

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This thesis examines industrial welfarism in Australia from 1890 to 1965. This period witnessed the gradual spread of the welfarism movement throughout Australian industry as employers sought ways to increase productivity and control in the face of external challenges. Once reaching its peak in the immediate post-War period, the welfarism movement was gradually subsumed as part of the increasing formalisation of personnel management. Waves of interest in welfare provision coincided with periods of labour shortage and/or labour militancy in Australia, indicating its dual role in the management
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Books on the topic "Company pension schemes"

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Powell, A., and P. Edmonds. Managing a Company Pension Scheme (Longman Corporate Financial Guidance Series). Sweet & Maxwell, 1990.

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Britain, Great. Pension Benefits (Insurance Company Liable as Scheme Administrator) Regulations 2006. Stationery Office, The, 2006.

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Britain, Great. Local Government Pension Scheme (Burnley and Pendle Transport Company Limited) Regulations 1997. Stationery Office, The, 1997.

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4

Mallon, Christopher, Shai Y. Waisman, and Ray C. Schrock. The Law and Practice of Restructuring in the UK and US. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198755395.001.0001.

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This second edition provides updated and practical analysis of restructuring under English and New York Law. Since the publication of the previous edition, certain areas of restructuring law have received particular attention. Waivers, amendments, and standstills, and in particular “snooze and lose” and “yank the bank” provisions have continued to develop in the last five years as well as other refinements from the US which are being increasingly used in Europe. The mechanisms for giving effect to debt compromise arrangements, either through Schemes of Arrangement or chapter 11 pre-packs, have
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O'Dea, Geoff, ed. Restructuring Plans, Creditor Schemes, and other Restructuring Tools. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198844747.001.0001.

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This book is a practical guide to the main restructuring tools at the disposal of practitioners in the UK, including restructuring plans under Part 26A of the Companies Act 2006, schemes of arrangement under Part 26 of the Companies Act in the UK, and the Irish Companies Act 2014 in Ireland, company voluntary arrangements under the Insolvency Act 1986, pre-packaged administration sales, receivership sales, Financial Collateral Regulation appropriations, Loan Market Association distressed disposals, and intercreditor agreement issues (including key definitions and provisions, cash versus non-ca
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Trisic, Sinisa. Riester-Förderung im Rahmen der betrieblichen Altersversorgung: Riester - promotion within the framework of company pension scheme. GRIN Verlag GmbH, 2010.

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Strangleman, Tim. Voices of Guinness. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190645090.001.0001.

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At the Guinness brewery established at Park Royal in West London in the mid-1930s, workers enjoyed a well-paid job for life, one where they could enjoy free meals in silver-service canteens and restaurants. During their breaks, they could explore acres of parkland planted with hundreds of trees and thousands of shrubs. After work, they could play over thirty sports or join one of the theater groups or dozens of other clubs. On retirement, they received a company pension from a scheme to which they had never contributed a penny. They worked in buildings designed by an internationally renowned a
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Book chapters on the topic "Company pension schemes"

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Henry, Legge KC, and Robinson Thomas. "Pension Schemes." In Company Directors. Oxford University Press, 2024. http://dx.doi.org/10.1093/law/9780192842879.003.0029.

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This chapter provides an overview of pension schemes. It looks into the nature of the liability of employers under a defined benefit scheme in line with the establishment of the Pensions Act 2004. If the employer is unable to meet its liabilities to the scheme, the deficit could mean that the members of the scheme might not receive the benefits to which they are entitled under the scheme. The Pensions Act 2004 imposes an obligation on corporate trustees to ensure that each individual exercising any function of the company as trustee of the scheme is conversant. The chapter cites the powers of
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Legge, Henry. "Pension Schemes." In Company Directors: Duties, Liabilities, and Remedies. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198754398.003.0034.

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The first decade of the new millennium saw a huge increase in the cost to companies of providing pensions for their current and former employees. Schemes which had previously been assessed as well funded and in surplus became underfunded and in deficit. The costs of funding this deficit and the accruing liabilities of the scheme can often be a very significant drain on a company’s cash flow and resources.
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3

Blake, David. "Pension Funding in the United Kingdom." In Pension Schemes And Pension Funds In The United Kingdom. Oxford University PressOxford, 2003. http://dx.doi.org/10.1093/oso/9780199243532.003.0011.

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Abstract In this chapter we look at the most important features of pension funding in the UK. We begin with an examination of the different ways in which pensions can be financed, the various types of pension fund, and the different funds operating in the private and public sectors. We then examine the accounting framework for pension assets and liabilities established by Financial Reporting Standard 17 published by the UK Accounting Standards Board in 2000; this framework for the first time standardizes accounting practice in respect of company pension schemes.
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Ayliffe, James. "Pensions (Corporate Insolvency Only)." In Transaction Avoidance in Insolvencies. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198793403.003.0019.

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Transaction avoidance issues may arise in relation to pensions in the context of corporate insolvency. However, such issues are of a rather different nature from those that arise in the context of bankruptcy and are discussed in Chapter 14. In the bankruptcy context, the issue is avoidance of transactions by the bankrupt (in the form of contributions to pension schemes) that have diminished his estate. Avoidance is therefore sought for the benefit of creditors. In the present context, the issue is avoidance of transactions by the insolvent company or others that have diminished the funds of an
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Chacko, Thomas. "Taxation of Directors’ Earnings and Benefits." In Company Directors: Duties, Liabilities, and Remedies. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198754398.003.0011.

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This chapter outlines the tax issues that arise in the context of directorships. The great majority of these concern the director’s income tax liability, which is in most circumstances the same as that of any other employee. However, there are a number of more elaborate ways of remunerating employees which are likely to be encountered in the context of directors, both because they are often among the higher-paid employees of a business and because their employers often wish to link their remuneration to performance. This chapter therefore covers ‘golden hellos’ and termination payments, other
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Blake, David. "Pension Choices and Retirement Decisions." In Pension Schemes And Pension Funds In The United Kingdom. Oxford University PressOxford, 2003. http://dx.doi.org/10.1093/oso/9780199243532.003.0009.

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Abstract In this chapter we compare the different types of pension choices currently open to individuals and companies, and also consider various decisions that have to be made relating to retirement, such as the age of retirement, whether or not to take a lump sum, and what non-pension sources of income might be available during retirement.
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Blair, Leahy KC, Feld Andrew, and Grafton Courtney. "Directors’ Liabilities." In Company Directors. Oxford University Press, 2024. http://dx.doi.org/10.1093/law/9780192842879.003.0020.

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This chapter looks into the extent of shielding directors from liabilities that would otherwise be incurred in the discharge of their functions. The Companies Act 2006 establishes a general prohibition on the exemption and indemnification of a director from liability or against liability that would identify his breach of duty. The prohibition is subjected to three categories of exception as regards indemnifications: the maintenance of insurance by the company for the director, qualifying third-party indemnity provisions, and qualifying pension scheme indemnity provisions. The chapter also expl
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Thomas, Chacko. "Taxation of Directors’ Earnings and Benefits." In Company Directors. Oxford University Press, 2024. http://dx.doi.org/10.1093/law/9780192842879.003.0009.

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This chapter discusses the taxation of directors' earnings and benefits. It cites that the most of tax issues in the context of directorships primarily revolve around the director’s income tax liability. Any income from the director's position will be charged as employment income under the Income Tax (Earnings and Pensions) Act 2003 (ITEPA), wherein officer-holders were regarded as employees generally. The chapter then details the golden hellos and termination payments of directors before outlining the tax implications of various share schemes that might be used. It also includes the tax issue
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Leahy, Blair, and Andrew Feld. "Directors’ Liabilities: Exemption, Indemnification, and Ratification." In Company Directors: Duties, Liabilities, and Remedies. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198754398.003.0024.

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The 2006 Act, Part 10, Chapter 7, ss 232–9, contains provisions relating to exemption and protection of directors from liabilities incurred in discharge of their functions. Sections 232–4 and 236–8 largely restate or preserve the former law, providing for general prohibitions on the exemption and indemnification of a director from liability or against liability that would otherwise attach to him in connection with any negligence, default, breach of trust, or breach of duty in relation to the company, subject, in the case of indemnification, to specified exceptions relating to insurance and cer
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Wiśniewski, Marian. "Kiedy przejść na emeryturę? Opłacalność odraczania emerytury w systemie emerytalnym ZUS." In Modele w ekonomii. Księga jubileuszowa Profesora Wojciecha Maciejewskiego. University of Warsaw Press, 2020. http://dx.doi.org/10.31338/uw.9788323546375.pp.187-205.

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In this chapter, we analyze the circumstances that one should consider while deciding when to retire. In Poland, over 90 percent of workers decide to retire either at the retirement age or shortly after. However, the results of our models indicate that ability to compare the individual and the general life expectancy allows one to benefit from postponing retirement. The demographic causes and the current Polish pension scheme make the odds of profit in favour of women.
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