New Zealand Superannuation Guide
Designed for the adviser, lawyer or superannuation scheme trustee who needs access to all superannuation information in one place, the New Zealand Superannuation Guide comprises legislation, cases and commentary written by experts in the field.
The topics cover superannuation schemes in general and KiwiSaver in particular, plus selected relevant components from securities and investment legislation.
Key features
- All the key superannuation information for advisers, lawyers and trustees
- Broad overview of superannuation planning and schemes
- Historical surveys, cases and discussions of savings models
- New developments section covers pending changes
Topics
- Objectives, history and surveys
- Legislative controls
- Scheme design
- Funding defined benefits
- Installation
- Trust deed
- Trustees' responsibilities and administration
- Annual review
- Returns
- Investment
- Takeovers and mergers
- Transfers and winding up
- Statistics
- KiwiSaver
The legislation covered includes:
- Financial Markets Conduct Act 2013
- Financial Markets Conduct Regulations 2014
- KiwiSaver Act 2006
- KiwiSaver Regulations 2006
- Trustee Act 1956
- Securities Regulations 1983 (revoked) (select schedules)
- Securities Regulations 2009 (revoked) (select provisions)