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CORK EVENT: Pensions Practice Professionalism Event

CORK EVENT: Pensions Practice Professionalism Event This Pension Practice Professionalism event is an interactive event for members who work, or have an interest, in the area of Pensions. In order to facilitate discussion at this event, please read …

Last updated: 28 Mar 2019

Event

Tontines for DC Pension Drawdown

Tontines for DC Pension Drawdown In recent years retirees are increasingly managing their own money in retirement. DC pension drawdown in the UK has focused the need for DC drawdown strategies such as safe withdrawal rates as it has passed the risk of …

Last updated: 13 Mar 2023

Event

Private Pension Tax Relief

Private Pension Tax Relief The Paper investigates the pros and cons of the current private pension tax relief system and considers other models, including standard-rating personal relief. Pensions Paper Presentation CPD Event Thu, 15/11/2018 - 18:30 …

Last updated: 02 Jan 2019

Event

Defined Benefit Pension Plan Funding and the Role of Actuaries

Defined Benefit Pension Plan Funding and the Role of Actuaries The Pensions and Employee Benefits Committee of the International Actuarial Association created a working party to produce an educational monograph on the funding of DB plans and the role of …

Last updated: 13 Mar 2023

Actuarial Standard of Practice

Funding defined benefits – Actuarial reports

Funding defined benefits – Actuarial reports ASP PEN-1 Pensions GN9(ROI) Mandatory Pensions Act 1990 together with Regulations issued from time to time under the Act. Version 1.0 (effective 01.09.1994) Version 1.1 (effective 01.10.2004) Version 2.0 …

Last updated: 31 Mar 2020

Actuarial Standard of Practice

Retirement Benefit Schemes transfer values

Retirement Benefit Schemes transfer values ASP PEN-2 Pensions GN11(ROI) Mandatory The Pensions Act 1990 and Regulations issued from time to time under the Act. Any member of the Society responsible for the calculation of individual transfer values …

Last updated: 15 Jan 2020

Actuarial Standard of Practice

Actuarial Funding Certificates, Funding Standard Reserve Certificates and Actuarial Statements under the Pensions Act 1990

Actuarial Funding Certificates, Funding Standard Reserve Certificates and Actuarial Statements under the Pensions Act 1990 ASP PEN-3 Pensions GN3(ROI) Mandatory Pensions Act 1990 together with Regulations issued from time to time under the Act. Any Scheme …

Last updated: 14 Dec 2021

Actuarial Standard of Practice

Funding proposals and (in Version 5.0) actuarial statements under the Pensions Act

Funding proposals and (in Version 5.0) actuarial statements under the Pensions Act ASP PEN-4 Pensions GN3A(ROI) Mandatory The Pensions Act 1990 together with Regulations issued from time to time under the Act. Guidelines and pro-forma Certificates as …

Last updated: 09 Aug 2022

Actuarial Standard of Practice

Calculations required under the Family Law Act, 1995, the Family Law (Divorce) Act, 1996 or the Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010

Calculations required under the Family Law Act, 1995, the Family Law (Divorce) Act, 1996 or the Civil Partnership and Certain Rights and Obligations of Cohabitants Act, 2010 ASP PEN-7 Pensions GN11A(ROI) Mandatory The Family Law Act, 1995, the Family Law …

Last updated: 15 Jan 2020

Actuarial Standard of Practice

Actuarial statements required in connection with the US statements of financial accounting standards no. 87, No. 88 and No. 132 (FAS 87, 88 and 132) (withdrawn 14.03.2019)

Actuarial statements required in connection with the US statements of financial accounting standards no. 87, No. 88 and No. 132 (FAS 87, 88 and 132) (withdrawn 14.03.2019) ASP PEN-8 Pensions GN13(ROI) Recommended Financial Accounting Standards Board …

Last updated: 16 Jan 2020

Actuarial Standard of Practice

Accounting for retirement benefits under Financial Reporting Standard 17 (withdrawn 14.03.2019)

Accounting for retirement benefits under Financial Reporting Standard 17 (withdrawn 14.03.2019) ASP PEN-9 Pensions GN36(ROI) Recommended Accounting Standards Board. Retirement Benefits. Financial Reporting Standard 17. 2000. Accounting Standards Board. …

Last updated: 16 Jan 2020

Actuarial Standard of Practice

Compliance monitoring reviews of the statutory work of scheme actuaries

Compliance monitoring reviews of the statutory work of scheme actuaries ASP PEN-10 Pensions Mandatory Pensions Act 1990, together with relevant Regulations made in accordance with the Act. Any actuary appointed to an occupational pension scheme for the …

Last updated: 15 Jan 2020