Pension schemes:
Saved in:
| Other Authors: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Geneva
Intern. Labour Office
1997
|
| Series: | Social security
4 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | V, 111 S. Ill., graph. Darst. |
| ISBN: | 922110737X |
Staff View
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV026497518 | ||
| 003 | DE-604 | ||
| 005 | 20110228 | ||
| 007 | t | ||
| 008 | 110326s1997 ad|| |||| 00||| eng d | ||
| 020 | |a 922110737X |9 92-2-110737-X | ||
| 035 | |a (OCoLC)248070750 | ||
| 035 | |a (DE-599)BVBBV026497518 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-188 |a DE-Bo133 | ||
| 245 | 1 | 0 | |a Pension schemes |c ed.: T. Whitaker |
| 264 | 1 | |a Geneva |b Intern. Labour Office |c 1997 | |
| 300 | |a V, 111 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Social security |v 4 | |
| 650 | 7 | |a Altersversorgung |2 fes | |
| 650 | 7 | |a Rente |2 fes | |
| 650 | 7 | |a Soziale Sicherheit |2 fes | |
| 650 | 0 | 7 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rente |0 (DE-588)4049496-2 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Rente |0 (DE-588)4049496-2 |D s |
| 689 | 0 | 1 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |D s |
| 689 | 0 | |5 DE-188 | |
| 700 | 1 | |a Whitaker, T. |4 edt | |
| 710 | 2 | |a Internationales Arbeitsamt |e Sonstige |0 (DE-588)36358-3 |4 oth | |
| 830 | 0 | |a Social security |v 4 |w (DE-604)BV026497516 |9 4 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022065201&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-022065201 | ||
Record in the Search Index
| _version_ | 1804145079467638784 |
|---|---|
| adam_text | Contents
Page
Preface xv
Abbreviations of names of statutory instruments used in the text xvii
1 The history of pension schemes in England and Wales 1
1.1 Introduction 1
1.2 Public sector schemes 1
1.3 Private sector schemes 2
1.4 Tax relief 2
1.5 Insured schemes 2
1.6 Investment 3
1.7 New code approval 3
1.8 The 1970s 3
1.8.1 Early leavers 4
1.8.2 Equality 4
1.9 The 1980s 4
1.9.1 Surpluses 5
1.9.2 Disclosure to members 5
1.9.3 Social Security Act 1986 5
1.9.4 Benefit restrictions 5
1.9.5 The earnings cap 5
1.10 The 1990s 6
1.10.1 The Pensions Act 1995 6
1.10.2 Other legislation 6
1.10.3 Employment law and case law 7
1.10.4 Pensions and divorce 8
1.10.5 Final salary schemes 8
2 Characteristics of a pension scheme 9
2.1 Introduction 9
2.2 Trust deed 9
2.2.1 Interim trust deed 9
2.2.2 Definitive trust deed 10
2.2.3 A declaration of trust or pension promise 10
2.2.4 A board resolution 10
2.3 Trust law 10
2.4 Pensions Act 1995 11
2.5 Approval for tax 11
v
Contents
2.5.1 Approved schemes 12
2.5.2 Exempt approved schemes 12
2.5.3 Withdrawal of approval 13
2.5.4 Other tax considerations 14
2.6 Regulatory bodies 14
2.6.1 The Occupational Pension Schemes
Regulatory Authority (OPRA) 14
2.6.2 The Pensions Compensation Board 15
2.6.3 The Pension Schemes Office (PSO) 16
2.6.4 Department of Social Security (DSS) 16
2.6.5 Occupational Pensions Board (OPB) 16
2.6.6 The Occupational Pensions Advisory Service
(OPAS) 16
2.6.7 The Registrar of Occupational and Personal
Pension Schemes 16
2.6.8 The Pensions Ombudsman 17
3 Parties involved and their responsibilities 18
3.1 Trustees 18
3.1.1 General duties of pension scheme trustees 18
3.1.2 Duties of trustees following the Pensions
Act 1995 19
3.1.3 Who can act as trustee? 22
3.1.4 Independent trustees 24
3.1.5 Who cannot act as trustee? 25
3.2 Members 25
3.3 Employers 26
3.4 Advisers 26
3.4.1 Actuary 27
3.4.2 Auditors 28
3.4.3 Fund managers 29
3.4.4 Solicitors 32
3.4.5 Pensions consultants 32
3.4.6 Custodian 32
3.5 Administrators 32
3.6 Managers under the Pensions Act 1995 33
3.7 Performance measurement services 33
4 The state scheme 34
4.1 Introduction 34
4.2 National Insurance Act 1946 34
4.3 National Insurance Act 1959 34
4.4 State Earnings Related Pension Scheme (SERPS) 34
4.5 State pension age 35
5 Approval of occupational pension schemes 36
5.1 Introduction 36
vi
Contents
5.2 Tax advantages 36
5.2.1 Benefits to the scheme 36
5.2.2 The employer 37
5.2.3 The employee 37
5.3 Exempt approval 37
5.3.1 Mandatory approval 38
5.3.2 Discretionary approval 39
5.4 Application for approval 40
5.5 Granting of approval 41
5.6 Withdrawal of approval 42
6 Contracting out of the state scheme 43
6.1 Introduction 43
6.2 Methods of contracting out 43
6.2.1 Pre-6 April 1988 contracting out 43
6.2.2 Post-6 April 1988 and pre-6 April 1997
contracting out 43
6.2.3 Post-6 April 1997 contracting out 44
6.2.4 Investments 46
6.3 Contracting-out certificate 46
6.4 Contracting-out procedure 46
6.4.1 Notification procedures 46
6.4.2 Re-election for pre-6 April 1997 COSR
schemes 47
6.4.3 Election to contract out for the first time
for COSRs and COSR part of COMB
schemes 47
6.4.4 Election to contract out for the first time
for COMP schemes 47
6.4.5 Variation of a contracting-out certificate 47
6.4.6 Election to surrender a contracting-out
certificate 47
6.4.7 Special procedures 48
6.4.8 Holding company certificate 48
6.4.9 Special procedures on group changes 49
6.4.10 Transfer of business 49
6.5 Financial supervision procedure 49
6.5.1 COSR requirements 49
6.5.2 COMP requirements 50
6.6 Contributions Agency s power to cancel or vary
a certificate 51
6.7 Termination of contracted-out employment - COSR 51
6.7.1 GMP retained in the scheme 51
6.7.2 GMP not retained in the scheme 52
6.7.3 State scheme premiums 53
vii
Contents
6.8 Termination of contracted-out employment - COMP 53
6.8.1 Protected rights retained in the scheme 53
6.8.2 Protected rights not retained in the scheme 54
6.9 Scheme ceasing to contract out 54
6.9.1 COSR 54
6.9.2 COMP 55
6.9.3 Financial supervision of formerly
contracted-out schemes 55
7 Defined benefit v defined contribution 57
7.1 Introduction 57
7.2 Denned benefit schemes 57
7.2.1 General characteristics 57
7.2.2 Minimum funding requirement (MFR) 57
7.3 Denned contribution schemes 58
7.4 Hybrid schemes 59
7.5 Funded schemes v unfunded schemes 59
8 Insured schemes 61
8.1 Introduction 61
8.2 Audit requirements 61
8.3 Accounting aspects 62
8.3.1 Trustees report 62
8.3.2 Investment report 62
8.3.3 Fund account 63
8.3.4 Net assets statement 63
8.4 Valuation of insurance policies 64
8.4.1 Surrender value 64
8.4.2 Premium value 65
8.4.3 Actuarial value 65
8.5 Notes to the accounts 65
9 Small self-administered schemes (SSASs) 66
9.1 Introduction 66
9.2 Pensioneer trustees 66
9.3 Investments 67
9.4 Audit considerations 67
10 Funded unapproved retirement benefits schemes (FURBS) 68
10.1 Introduction 68
10.2 Advantages of FURBS 68
10.3 Taxation implications 69
10.3.1 The employee 69
10.3.2 The employer 69
10.3.3 The FURBS 70
10.3.4 Inheritance tax 70
viii
Contents
10.4 Pensions law 70
11 Additional voluntary contributions (AVCs) and free standing
additional voluntary contributions (FSAVCs) 71
11.1 AVCs 71
11.2 FSAVCs 72
11.3 Accounting aspects 72
12 Personal pension plans 75
12.1 Introduction 75
12.2 Approval 76
12.3 Eligibility 76
12.4 Contributions 77
12.4.1 Appropriate personal pension plans 77
12.4.2 Limit on contributions 77
12.4.3 Carry forward of unused reliefs 78
12.4.4 Carry back of contributions 78
12.5 Benefits 78
12.5.1 Limits 79
12.6 Transfers 80
12.6.1 Transfers to a personal pension plan 80
12.6.2 Transfers from a personal pension plan 81
12.6.3 Divorce 82
12.6.4 Bankruptcy 82
12.7 Disclosure of information 82
13 Group personal pension schemes 83
13.1 Introduction 83
13.2 Benefits 83
13.3 Drawbacks 83
14 Industry-wide schemes 84
14.1 Introduction 84
14.2 Approval 84
14.3 Benefits 84
14.4 Drawbacks 85
15 Common investment funds 86
15.1 Introduction 86
15.2 Benefits 86
15.3 Drawbacks 87
16 Pension scheme accounts 88
16.1 Basic principles 88
16.2 Basis of accounting 88
iv
Contents
16.3 Requirement to produce audited accounts 88
16.4 Trust deed 89
17 Contents of the annual report 90
17.1 Requirements 90
17.2 Audited accounts 90
17.3 Actuarial statement and certificate 91
17.4 Trustees report 92
17.5 Cash flow statements 93
18 Accounting for pension schemes 94
18.1 Contributions 94
18.1.1 Calculation of contributions 94
18.1.2 Accounting for contributions 95
18.2 Investment income 95
18.3 Benefits payable 97
18.3.1 Calculation of benefits 97
18.3.2 Transfers in and out 98
18.4 Administrative and other expenses 98
18.5 Investments 99
18.5.1 Control of investments 99
18.5.2 Accounting for investments 99
18.5.3 Disclosure 100
18.5.4 Designated money purchase assets 101
18.5.5 AVC investments 102
18.6 Current assets and liabilities 102
18.6.1 Contributions due from the employer 103
18.6.2 Cash balances 103
18.6.3 Outstanding investment transactions 103
18.6.4 Dividends receivable 103
18.7 Taxation 103
18.8 Related party disclosures 104
18.8.1 Related parties 104
18.8.2 Disclosures 104
18.9 Prior year adjustments 106
19 Starting up and winding up 107
19.1 Starting up 107
19.2 Winding up 108
20 Appointment and removal of auditors 110
20.1 Appointment of auditors 110
20.1.1 Schemes that require an auditor 110
20.1.2 Method of appointment 111
20.2 Resignation and removal of auditors 112
x
Contents
21 The audit report 114
21.1 SAS600 114
21.1.1 General principles 114
21.1.2 Qualified audit reports 114
21.2 APB Practice Note The Audit of Occupational Pension
Schemes in the United Kingdom 115
21.2.1 Addressee of the audit report 115
21.2.2 Statement of trustees responsibilities 115
21.2.3 Compliance with relevant accounting
requirements 115
21.2.4 Requirements of the Pensions Act 1995 116
21.2.5 Auditor s statement on contributions 116
21.2.6 Requirements of the trust deed 117
21.2.7 Effect of a qualified audit report 117
21.2.8 Relationship between the report on the
accounts and the auditor s duty to report to
OPRA 117
22 Reports to regulators 118
22.1 Reporting to OPRA 118
22.1.1 The auditor s statutory duty to report 118
22.1.2 Determining reportable breaches 119
22.1.3 Capacity in which auditors become aware of
breaches 121
22.1.4 Reporting to OPRA 124
22.1.5 Consequences of a failure to fulfil the
statutory reporting duty 125
22.2 Reports to other regulators in the financial sector 126
23 Other reports 127
23.1 Introduction 127
23.2 Summary information for members 127
23.3 Internal control reports 128
23.4 Reports in connection with the minimum funding
requirement 128
23.5 Reports in connection with the winding-up of a scheme 128
23.6 Reports in connection with the compensation scheme 128
24 Planning the audit 129
24.1 Setting the scope with the trustees 129
24.2 Professional requirements 129
24.2.1 Auditing Standards and the APB Practice
Note 129
24.2.2 Planning 130
24.2.3 Knowledge of the business 131
Contents
24.2.4 Audit evidence 131
24.2.5 Using the work of an expert 132
24.3 Materiality 133
24.4 Liaison with other professional advisers and specialists 134
24.4.1 Actuaries 134
24.4.2 Fund managers 134
24.4.3 Employer 135
24.4.4 Administrator 135
24.4.5 Solicitors 135
24.4.6 Other auditors 136
24.4.7 Regulators 136
25 Pension scheme administration systems 137
25.1 Legal requirements 137
25.2 Computer systems 138
25.2.1 Membership record administration 138
25.2.2 Pensions payroll 139
26 Audit fieldwork 140
26.1 Risk assessment 140
26.2 Reviews of changes in trust documentation and of
minutes of trustee meetings 140
26.2.1 Changes in trust documentation 140
26.2.2 Minutes of trustee meetings 141
26.3 Contribution income 142
26.3.1 Normal contributions 142
26.3.2 AVCs 143
26.3.3 Transfers in 144
26.4 Investment income 144
26.5 Other income 144
26.6 Benefits 145
26.6.1 Pensions 145
26.6.2 Commutations 145
26.6.3 Transfers out 146
26.6.4 Early retirements and redundancy
programmes 146
26.6.5 111 health 146
26.6.6 Death-in-service benefits 147
26.6.7 Death-in-retirement benefits 147
26.6.8 Returns of contributions 147
26.6.9 Calculations 148
26.7 Administration costs 148
26.8 Taxation 149
26.9 Membership records 149
26.10 Investments 150
xii
Contents
26.10.1 Properties 150
26.10.2 Employer-related investments and
employer-related loans 151
26.10.3 Pooled investments including common
investment funds 151
26.10.4 Investment reports 152
26.11 Other assets 152
26.11.1 Bank and cash 152
26.11.2 Debtors 152
26.12 Liabilities 153
26.13 Related party transactions 154
27 Review of the trustees report 155
27.1 Introduction 155
27.2 The Disclosure Regulations 155
28 Review of the actuarial statement 157
28.1 Actuarial requirements 157
28.1.1 Appointment of scheme actuary 157
28.1.2 Statement of investment principles 157
28.1.3 Annual statements by the actuary 158
28.1.4 Actuarial investigation 158
28.2 The auditor s responsibilities 158
28.3 Liaison with the actuary 159
Appendix 1 Pensions terminology 160
Appendix 2 SORP: Financial Reports of Pension Schemes 241
Appendix 3 SI 1996 No 1655: Pensions - The Occupational
Pension Schemes (Disclosure of Information)
Regulations 1996 320
Appendix 4 SI 1996 No 1715: Pensions - The Occupational
Pension Schemes (Scheme Administration)
Regulations 1996 344
Appendix 5 SI 1996 No 1975: Pensions - The Occupational
Pension Schemes (Requirement to obtain Audited
Accounts and a Statement from the Auditor)
Regulations 1996 358
Appendix 6 SI 1996 No 3127: Pensions - The Occupational
Pension Schemes (Investment) Regulations
1996 363
Appendix 7 SI 1997 No 664 (C.23): Pensions - The Pensions
Act 1995 (Commencement No. 10) Order 1997 378
Appendix 8 SI 1997 No 786: Pensions - The Personal and
Occupational Pension Schemes (Miscellaneous
Amendments) Regulations 1997 383
Contents
Appendix 9 SI 1997 No 819: Pensions - The Occupational
Pension Schemes (Reference Scheme and
Miscellaneous Amendments) Regulations 1997 414
Appendix 10 SI 1996 No 1847: Pensions - The Occupational
Pension Schemes (Transfer Values) Regulations
1996 (extracts) 419
Appendix 11 SI 1996 No 2131: Pensions - The Personal and
Occupational Pension Schemes (Preservation
of Benefit and Perpetuities) (Amendments)
Regulations 1996 (extract) 422
Appendix 12 Main disclosure requirements for pension scheme
information 424
Appendix 13 Pension scheme audit programmes 433
Appendix 14 Pension scheme annual report checklist 458
Appendix 15 APB Practice Note 15 The Audit of Occupational Pension
Schemes in the United Kingdom 492
Index 608
I
|
| any_adam_object | 1 |
| author2 | Whitaker, T. |
| author2_role | edt |
| author2_variant | t w tw |
| author_facet | Whitaker, T. |
| building | Verbundindex |
| bvnumber | BV026497518 |
| ctrlnum | (OCoLC)248070750 (DE-599)BVBBV026497518 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01476nam a2200397 cb4500</leader><controlfield tag="001">BV026497518</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110228 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">110326s1997 ad|| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">922110737X</subfield><subfield code="9">92-2-110737-X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)248070750</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV026497518</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-188</subfield><subfield code="a">DE-Bo133</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Pension schemes</subfield><subfield code="c">ed.: T. Whitaker</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Geneva</subfield><subfield code="b">Intern. Labour Office</subfield><subfield code="c">1997</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">V, 111 S.</subfield><subfield code="b">Ill., graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Social security</subfield><subfield code="v">4</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Altersversorgung</subfield><subfield code="2">fes</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Rente</subfield><subfield code="2">fes</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Soziale Sicherheit</subfield><subfield code="2">fes</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rente</subfield><subfield code="0">(DE-588)4049496-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rente</subfield><subfield code="0">(DE-588)4049496-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-188</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Whitaker, T.</subfield><subfield code="4">edt</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">Internationales Arbeitsamt</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)36358-3</subfield><subfield code="4">oth</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Social security</subfield><subfield code="v">4</subfield><subfield code="w">(DE-604)BV026497516</subfield><subfield code="9">4</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022065201&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-022065201</subfield></datafield></record></collection> |
| id | DE-604.BV026497518 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T23:13:45Z |
| institution | BVB |
| institution_GND | (DE-588)36358-3 |
| isbn | 922110737X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-022065201 |
| oclc_num | 248070750 |
| open_access_boolean | |
| owner | DE-188 DE-Bo133 |
| owner_facet | DE-188 DE-Bo133 |
| physical | V, 111 S. Ill., graph. Darst. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Intern. Labour Office |
| record_format | marc |
| series | Social security |
| series2 | Social security |
| spelling | Pension schemes ed.: T. Whitaker Geneva Intern. Labour Office 1997 V, 111 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Social security 4 Altersversorgung fes Rente fes Soziale Sicherheit fes Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Rente (DE-588)4049496-2 gnd rswk-swf Rente (DE-588)4049496-2 s Internationaler Vergleich (DE-588)4120509-1 s DE-188 Whitaker, T. edt Internationales Arbeitsamt Sonstige (DE-588)36358-3 oth Social security 4 (DE-604)BV026497516 4 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022065201&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Pension schemes Social security Altersversorgung fes Rente fes Soziale Sicherheit fes Internationaler Vergleich (DE-588)4120509-1 gnd Rente (DE-588)4049496-2 gnd |
| subject_GND | (DE-588)4120509-1 (DE-588)4049496-2 |
| title | Pension schemes |
| title_auth | Pension schemes |
| title_exact_search | Pension schemes |
| title_full | Pension schemes ed.: T. Whitaker |
| title_fullStr | Pension schemes ed.: T. Whitaker |
| title_full_unstemmed | Pension schemes ed.: T. Whitaker |
| title_short | Pension schemes |
| title_sort | pension schemes |
| topic | Altersversorgung fes Rente fes Soziale Sicherheit fes Internationaler Vergleich (DE-588)4120509-1 gnd Rente (DE-588)4049496-2 gnd |
| topic_facet | Altersversorgung Rente Soziale Sicherheit Internationaler Vergleich |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022065201&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV026497516 |
| work_keys_str_mv | AT whitakert pensionschemes AT internationalesarbeitsamt pensionschemes |