Abstract
The first review of the State Earnings Related Pension Scheme is currently in progress. We have argued elsewhere (Hemming and Kay, 1981b) that the review should involve a fundamental reappraisal of the structure of the scheme. In this paper we concentrate on a single issue, but one which is necessarily central, and one where change is certain to occur; the terms on which private occupational pension schemes may contract out of the state scheme. The Government Actuary has already proposed modifications to these terms which would be effective from April 1983. (DHSS, 1981).
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