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A Practitioner’s Guide to Correcting Mistakes in Pension Schemes

By: Paul Newman
Media of A Practitioner’s Guide to Correcting Mistakes in Pension Schemes
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Published: 10-03-2022
Format: PDF eBook (?)
Edition: 1st
Extent: 320
ISBN: 9781526522726
Imprint: Bloomsbury Professional
RRP: €145.18
Online price : €130.66
Save €14.52 (10%)


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About A Practitioner’s Guide to Correcting Mistakes in Pension Schemes

The discovery of mistakes in pension scheme documents is as common as it is potentially serious for the administration of the scheme and for the sponsoring employer. The large sums invested in pension schemes mean that such mistakes are often very costly indeed.

This book provides a practical guide to the different methods available to correct commonly-occurring mistakes in the governing provisions of pension schemes. It combines a detailed review of the law with (where relevant) practical tips, including analysis of the appropriate practice and procedure involved in the key methods of correction.

With a significant body of case law enabling more authoritative answers to be given to the legal issues affecting the correction of pension scheme mistakes, and more and more mistakes being discovered because of the move to secure pension scheme liabilities with insurance companies, trustees and employers need swift and accurate legal advice on what they can do to correct such mistakes. This book provides them and their legal advisers with that advice ensuring they do not make the same costly mistakes that others have made.

Table Of Contents

Chapter 1: Types of mistake
Chapter 2: Proving compliance
Chapter 3: Amendment
Chapter 4: Saving part of the amendment
Chapter 5: Construction
Chapter 6: Rectification
Chapter 7: Setting aside for mistake
Chapter 8: Other equitable principles
Chapter 9: Contract and estoppel
Chapter 10: Mistaken overpayments
Chapter 11: Mistaken underpayments
Chapter 12: Mistakes in scheme transfers
Chapter 13: Decision errors
Chapter 14: Procedure
Chapter 15: Compromises
Chapter 16: Negligence
Chapter 17: Tax

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