A summary of the Pensions Act 2004 has been made available for financial advisers in the latest Pension Profile from Legal and General.
Legal and General are issuing the summary in the Pensions Technical area of their website which also includes earlier Pension Profiles along with a Quick Facts guide which is regularly updated. The 16-page document covers the main provisions of the Act, including the forming of new bodies such as The Pensions Regulator, and the Pension Protection Fund, and it also looks at trustee issues such as Member-Nominated Trustees, and trustee knowledge requirements. Other sections covered include scheme issues, such as the funding and winding up of schemes, and employer issues, which takes into ac...
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