Publisher's Synopsis
Revised to reflect the changes implemented by the Pensions Act 1995, this report provides practical advice on the legal and actuarial issues likely to arise in negotiations for the sale or purchase of a UK company or business.;The content is structured to be as useful as possible and to reflect how work is actually done. It provides specimen warranties and a Pensions Schedule, with full explanation of how to use them. The authors also identify the benefits to be achieved from key developments, as well as the pitfalls, so that practitioners can plan a strategy to best deal with them. Additionally, the effect of the Equality Cases on pensions schemes are explained, as is the impact of the Pensions Act 1995, including revisions to such areas as the minimun funding requirement, member-nominated trustees, tightening up of investment, and trustees being separately advised.
