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Klappentext This book, first published in 1953, gives an overview of the actuarial and legal background to pensions and funds for orphans and widows. Zusammenfassung Originally published in 1953 as a textbook for actuaries-in-training! this book gives an overview of the actuarial and legal background to pensions and funds for orphans and widows. It will be of value to anyone interested in the development of pension provision. Inhaltsverzeichnis Foreword; 1. Introductory; 2. Pension funds: types of pension benefit; 3. Benefit arrangements: pension schemes; 4. Benefit arrangements: widows' and orphans' schemes; 5. Methods of finance; 6. Actuarial structure of funds: general; 7. Actuarial structure of funds: decremental rates; 8. Actuarial structure of funds (continued); 9. The valuation of an existing fund: preparatory work; 10. The valuation of an existing fund: the valuation report; 12. The valuation of an existing fund: miscellaneous formulae; 13. Salary scales; 14. Valuation of widows' funds: reversionary method; 15. Valuation of widows' funds: collective method; 16. Valuation of orphans' benefits; 17. Rate of interest: guarantee of solvency: income tax: investments; 18. The inauguration of a fund; 19. Analysis of surplus; 20. Emerging costs; 21. Superannuation of local government employees; Appendix 1. Income Tax Act, 1918, section 32; Finance Act, 1948, section 29; Finance Act, 1921, section 32; S. R. and O. 1921, no. 1699; Superannuation and other Trust Funds (Validation) Act, 1927; Appendix 2. Specimen clause limiting duration of a trust; Appendix 3. Income Tax Act, 1952: comparative table of reference to certain sections of earlier acts; Index.
