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Pension aspects of takeovers: a review of practice

Published online by Cambridge University Press:  20 April 2012

A.S. Garner ,
P.N. Thornton  and
A.J. Wise
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Extract

1.1 The purpose of this paper is to review current practice regarding the pension aspects of takeovers and mergers of companies and businesses in the UK, with particular reference to the involvement and responsibilities of actuaries. Although there is an increasingly international aspect to such transactions, this is outside the scope of this paper.

1.2 Previous papers dealing with this subject either in part or in whole include those by Gilley, by Pomery and Jones, and by Chapman and Jagelman.

Type
Review Article
Information
Journal of the Institute of Actuaries , Volume 113 , Issue 1 , June 1986 , pp. 23 - 60
Copyright
Copyright © Institute and Faculty of Actuaries 1986

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References

Gilley, D.F. The Dissolution of a Pension Fund. JIA 98, 179.Google Scholar
Pomery, M.A. & Jones, M.J. Transfer Payments Between Occupational Pension Schemes. JSS 22, 160.Google Scholar
Chapman, R.J. & Jagelman, R.J. Pension Aspects of Takeovers and Mergers. JSS 24, 1.Google Scholar