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CITYFORUM ROUND TABLE

PENSIONS IN 2002


The Inland Revenue And Pensions, Ms Paula Diggle, Head of Savings & Pension Policy, Inland Revenue.

Ms Diggle is on secondment from the Treasury and is responsible for policy on taxation of pensions both DB and DC, non-pension schemes such as ISA's etc. and tax deduction at source for interest.

As the first speaker, she emphasised the Treasury view that pensions are for income and they are adamant that tax-relieved funds will not be used as a tax-free money box. Pay tax and use an ISA instead was one of her messages.

The IR/Treasury say that an annuity is the only known way of pooling risk and the pricing of these is 'tight'. As for relaxing the age 75 rule, she argued that mortality drag makes this 'uneconomic' for a pensioner.

They want to introduce more open-market competition with the FSA publishing a 'live' annuity league table.

As per the 'consultation' document, they are asking for ideas for new annuities, e.g. a 'limited period annuity'.

The Current Arrangements On Annuities And Proposals For Reform, Dr. Oonagh McDonald.

Dr. McDonald was very scathing about public sector indexed-pensions and the non-consideration of total annuity compulsion. She said that pensions were in crisis due to the accelerating withdrawals of final-salary schemes in the private sector. She also talked about the Choices report and the Curry Bill.

Lessons From Abroad  Investment, Flexibility, Stability, Tax Issues, Mr Gordon Boronow, Deputy C.E.O., Skandia, United States.

He talked about their system. Their IRA account has a max. limit of only $3000 pa and 401K with employer's contribution as well $11,000 max. pa so they have less tax-relieved pensions than us. They must vest by 70.5 years. They must take a similar minimum to us from their funds but no restrictions on taking the whole lot if you want to. On death but with spouse exemptions, residual funds subject to estate tax only.

You are permitted to withdraw capital at any time but with a 10% penalty or tax-free if you need the money as a first-time buyer or for disability.

Because of Enron, they are bringing in new legislation that no pension fund can have more than 20% in any one stock.

Foreign Insights Into Pensions Issues, Mr John F. Chown, Partner, Chown Dewhurst LLP, Member IFSL (formerly British Invisibles) Pensions Group

John Chown was also scathing of the IR attitude to annuity compulsion (as was everybody) and was also critical of the Chancellor's raid on pension funds amounting to £5.6 billion per year in stealth tax.

He produced some interesting figures showing that gilts purchased by a pool of 75-year olds should achieve 13% whereas an annuity pays out only 11%.

Also produced data showing that a harmonised EU budget/taxation would be a disaster for the UK due to their unfunded pensions (especially France) amounting to minus 8.9% of our GDP. .

He lectures to undeveloped countries - tells them: "Whatever you do, don't copy ours!"

Carl Emmerson of the Institute of Fiscal Studies.

Carl gave a presentation of pensions vs ISAs - Lots of statistics on slides with masses of figures. Without a copy of his paper, it was impossible to comment. He basically said pensions were 'better' because of the tax relief.

Guest Speaker was Frank Field MP.

Frank said the Government must launch a life-boat operation to 'save' defined-benefit schemes and was critical of the new accounting standard - pension schemes should not be measured against short-term market fluctuations.

He said ACT taxes must be phased back in to make DB funds sustainable again and that funds should be allowed to have more than a 5% surplus year-on-year as before. Pensions to be based on average pay rather than final-salary, ie. more like a DC scheme but less risk to the individual.

He discussed his own scheme with a compulsory second pension but funded. Reckons MIG should be price not earnings-aligned.

CAPPA  put it to him that rather than a second pension, the primary state pension should be funded to MIG to save all the means-testing. He said not affordable as an increasing number of retirees had not paid enough.

CAPPA FORUM

As an opening topic, we quote from Mr Stewart Steven in The Financial Mail on Sunday.  It is upon this Human Rights Act 1998 that CAPPA bases it's fight for Justice.

When the great Lord Hailsham complained about the British system of Parliamentary democracy producing a series of 'elected dictatorships' he was arguing for a written Constitution, a Bill of Rights.

I agreed with him then and I do so now.  The great weakness of our Parliamentary democracy is that it provides insufficient protection for the individual against the might of the State.

The argument that Parliament is the voice of the people is a fairy tale.  Parliament legislates in a fashion which neither we nor it always understands.  Laws are forced through the division lobbies. often with a minimum of scrutiny or debate. All of us from time to time are astonished to discover some new law of which we were wholly unaware suddenly affecting, often adversely, our lives.

No More.  Parliament will have to establish a procedure to ensure that every new piece of legislation can pass a basic 'human rights test' to see if it stands up against those standards of liberty and fairness which have characterised the best of our traditions.

People who feel their human rights have been trampled upon will be able to go to the courts and demand that their case be heard.

CAPPA represents thousands of people whose human rights are still being trampled upon & believes that the Human Rights Acts prohibit any discrimination against people on the basis of their age.

Article 1 of the first Protocol ensures the peaceful enjoyment of people's possessions. This includes one's hard saved pension funds. They may not be arbitrarily wrenched away, handed over to the grim reaper of an annuity provider, who takes all on death.

The Tories and LibDems have abolition of Compulsory Annuity Purchase on their agenda and it was in their election manifestos. The Labour party recently agreed to introduce a "Code of Practice" banning age discrimination.

However, voices in Government postulate that if they let people have access to their pension funds, they would fritter it away and fall back on the State for their welfare. This is not only inaccurate and paternalistic but has nothing whatsoever to do with people scrimping and saving for their future pension.

Prudent people, who care about providing for the future, have a horror of being forced to go cap in hand through demeaning, bureaucratic processes for help. Particularly as they never wanted this anyway, and if they could keep their pension funds intact, would never become a charge on the State.

Article 18 limits the use of restrictions on rights. These may not be applied for ANY purpose other than those for which they have been prescribed. Thus the last specious argument in support of inertia is blasted away.

But all this takes time. Every day that passes, whilst politicians make their grindingly slow progress to Pensions Justice, some of the 600,000 people with pension funds arrive at their 75th birthday. Unless some enlightened minister listens to the voice of the people and acts swiftly, what the great-great-grandfathers of Parliament gave, the Courts will take away.


CAPPA'S membership is now over 1,500 strong & growing fast.

If you have any positive contributions, ideas, quotes, observations or "atrocity stories" for inclusion on this page, please e-mail:   CAPPA Communications,

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