Early retirement plans

Article Abstract:

The early retirement provision in pension plans is used to compensate workers who are retiring early. The provision is also used to fill the gap between the age of redundancy and normal retirement age. Private early retirement plans are implemented by large companies as a result of government restrictions on the use of unemployment insurance which was used before in the absence of early retirement provisions. The FNE agreements, PRP progressive early retirement, ARPE early retirement with replacement and private early retirement plans are compared.

Pension, health, and welfare funds, Pension Funds & Benefit Plans, Pension Funds

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German pension plans: how rating agencies view them

Article Abstract:

The big three agencies of U.S. are evaluated to find whether they take the basic financial economic views and regard pension obligations as 'debtlike' in nature, that is just another form of company debt that should be taken into account when a rating decision is reached. Further each agency claims that its methodology is global and that pensions are part of the whole rating process.

Germany

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UK double taxation agreements: an update for pension practitioners

Article Abstract:

The system of double taxation agreements developed by UK over the years and its effect on secondees between UK and USA is discussed. The new US-UK agreement ratified on 31 March 2003 proved to be part of an overall trend and paid more attention to the provisions related to pension and additional benefits.

United Kingdom, Taxes, Tax policy

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