Pensions for partner : a specially commissioned report
著者
書誌事項
Pensions for partner : a specially commissioned report
（Longman intelligence reports）
Longman, c1989
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注記
3rd ed. Previous ed.: London : Oyez Longman, 1984
Includes index
内容説明・目次
内容説明
This report gives a review of pension options for partnerships. Fully updated, it shows what options are available and which type of scheme is likely to prove the most beneficial to both the individual partner and the firm as a whole. It provides practical explanation of how all partners, from the most senior to junior, can make arrangements which offer tax savings, as well as financial and asset preserving advantages. It covers recent changes and developments, the halt of self-employed annuities, the introduction of personal pensions, and the new tax regime. There is an analysis of each of the major types of pension plan and it also includes a series of checklists to ensure that all factors are taken into consideration. In addition there is a tabular guide to the advantages and disadvantages of each type of plan and a full worksheet to help assess correctly the financial position of partners. It is aimed at both the partners and their financial advisers.
目次
- Preliminary planning
- partnership annuities - benefits, contributions, taxation, non-exempt payments, conclusions
- personal pensions
- insurance - endowment assurance, purchased life annuities, life cover
- resignation and occupational pension schemes. Appendices: retirement annuities
- case histories
- further information.
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