Publisher's Synopsis
(PUBLICATION FIRST MARKED AS OUT OF PRINT 28/01/05)This booklet considers the reform of the State Earnings Related Pension Scheme (SERPS) by the State Second Pension (S2P), as wel as the implications of that reform for contracting out.Providing a brief history of second tier State pensions and contracting out, it then summarises the provisions of S2P and the effect of contracting out of the new additional pension.The booklet also contains observations and action points.
