Pension and Widows' and Orphans' Funds

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.