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Type: Journal Articles Authors: Richard Disney and Edward Whitehouse ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 13, No. 1, February 1992
Volume, issue, pages: Vol. 13, No. 1, pp. 38-53
From April 1988, individuals were offered a new pensions option by the Government: the possibility of 'contracting out' of the State Earnings-Related Pension Scheme (SERPS) into an Approved Personal Pension. In a personal pension scheme, an individual accumulates his or her pension contributions in a fund, the proceeds of which are used to buy an annuity from an insurance company on retirement. Two main objectives lay behind this reform:.. Search |
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