Personal pensions and the review of the contracting-out terms
From April 1988, individuals were offered a new pensions option by the Government: the possibility of 'contracting out' of the State Earnings-Related Pension Scheme (SERPS) into an Approved Personal Pension. In a personal pension scheme, an individual accumulates his or her pension contributions in a fund, the proceeds of which are used to buy an annuity from an insurance company on retirement. Two main objectives lay behind this reform:..
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Volume (Year): 13 (1992)
Issue (Month): 1 (February)
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