Aimed at all those working with and advising on pensions, this book deals with the stakeholder pensions legislation introduced in the welfare reform and pensions act 1999 and subsequent taxation aspects introduced in the following year's finance act. It provides a thorough explanation of the stakeholder pensions scheme and defines the tests that employers need to apply to establish whether they are exempt from the stakeholder pensions legislation. This book includes chapters on: trust and contract stakeholders, registration with OPRA, on-compliance, and the statutes, regulation and practices that apply. It also includes the forms that are needed for stakeholder pension schemes to be implemented. It is intended for employers, lawyers, pension providers and advisers, tax practitioners and actuaries in the field of pensions.