Tolley's Pensions Transfers and Winding-Up provides advice on the legal and other technical requirements in carrying out a transfer or winding-up a scheme. This second edition is comprehensively updated to include: - Reports from Myners, Sandler, Pickering Latest Opra guidelines on wind-up and deficiencies Changes to the priority order on wind up in relation to surplus casesThe book has been developed to provide lawyers, actuaries, senior administrators/managers, accountants, pensions consultants, insurance companies and trustees (independant, professional and pensioneer trustees) with the comprehensive and technical information they require. It provides an invaluable guide for all those advising or dealing with either transfer or winding-up