Includes glossary, appendices and index.

Contents: Introduction -- State benefits -- Occupational pensions -- Personal pensions -- Pension scheme documentation -- Small self-administered pension schemes -- Retirement benefits -- Contracting-out of SERPS -- Early leavers -- Additional voluntary contributions and freestanding additional voluntary contributions -- Trustees -- The role of the actuary -- pension fund investments -- Divorce, assignment and forfeiture -- Equal treatment -- Dispute resolutions -- Surpluses -- Winding-up -- Regulations-- Alternative provisions for old age -- Pension planning -- Partnerships -- The foreign element -- The goode report, the Pension Act 1995