A practical guide for company secretaries to the current status and provision of pensions schemes which will help them advise the Board in reaching decisions about the future. As regulations are tightened up, directors and company secretaries will be more accountable in this area than ever before. The Goode report, and ensuing legislation, will make this even more of an issue. This book aims to be non-technical, readable and relevant, topical and up to date. It is designed for company secretaries in companies of all sizes whether private or public. The book should also be a useful guide for directors.