Pension fund surpluses : takeovers, acquisitions, taxation : a specially commissioned report
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書誌事項
Pension fund surpluses : takeovers, acquisitions, taxation : a specially commissioned report
Longman, c1989
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注記
Longman intelligence report
内容説明・目次
内容説明
This text examines the role of a pension fund surplus in three important situations: when the surplus is large enough to be taxed; if there is a private acquisition or disposal of a subsidiary company; and in large public takeovers. It examines both the bidder's and the target's situation with a proposed takeover and considers the arguments over "ownership" of a pension fund surplus. It also covers taxation under the ICTA 1988. Advice is given on how to deal with such situations and it outlines how to value the surplus and obtain repayment. The report also discusses the Hillsdown Case and Courage Case as well as the Inland Revenue practice on surpluses.
目次
- Part 1 Preliminary: what is a pension scheme surplus?
- who "owns" a pension fund surplus? Part 2 Pension fund surpluses and public company takeovers: the City code on takeovers and mergers
- options for the target group
- options for the bidder. Part 3 Pension fund surpluses and private company acquisitions: the need for actuarial advice
- sale of company or group of companies with self-contained pension schemes
- sale of a company or group which participates in the seller's group scheme. Part 4 Surpluses - valuation and obtaining repayments: valuing a surplus
- trust law considerations
- Inland Revenue requirements for a surplus to be repaid. Part 5 Taxation of overfunded pensions schemes under the ICTA 1988: control of overfunding in pension schemes
- taxation of overfunded pension schemes. Appendices: a note on the Hillsdown case
- a note on the Courage case
- ICTA 1988, ss60-1603 and schedule 22
- joint office memorandum No 82, new rules for dealing with pension fund surpluses
- joint office memorandum No 86, pension fund surpluses
- the pension scheme surpluses (valuation) regulation 1987 (SI 1987 No 412)
- the pension scheme surpluses (administration) regulations 1987 (SI 1987 No 352).
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