CAP. 197

Point in Time

Act No: CAP. 197

Act Title: RETIREMENT BENEFITS

SUBSIDIARY LEGISLATION

Arrangement of Sections

THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF MANAGER AND CUSTODIAN
THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF MANAGER AND CUSTODIAN
THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF MANAGER AND CUSTODIAN
THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF MANAGER AND CUSTODIAN
THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF MANAGER AND CUSTODIAN
THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF MANAGER AND CUSTODIAN
THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF MANAGER AND CUSTODIAN
THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF MANAGER AND CUSTODIAN
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. Special provision relating to liquidation of schemes
- 7. Voluntary dissolution of a scheme
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (TRANSITIONAL) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Amendment of the scheme rules to comply with the Act
- 5. Actuarial Valuation
- 6. Viability of a scheme
- 7. Owed contributions to be deducted
- 8. Appointment of trustees
- 9. Appointment of manager and custodian
- 10. Transfer of funds
- 11. Submission of plan of compliance
THE RETIREMENT BENEFITS (TRIBUNAL) RULES, 2000
- 1. Citation
- 2. Interpretation.
- 3. Appointment of Clerk
- 4. Form of lodging an Appeal
- 5. Memorandum of appeal
- 6. Statement of facts of appellant
- 7. Service of memorandum of appeal
- 8. Statement of facts of Chief Executive Officer
- Section 9.
- 10. Procedure
- 11. Copies of documents admissible
- 12. Tribunal to adopt civil procedure Rules
- 13. Costs
- 14. Scale of costs
- 15. Filing fees
- SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. Deleted
- 7. Voluntary dissolution of a scheme
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. Deleted
- 7. Voluntary dissolution of a scheme
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. Deleted
- 7. Voluntary dissolution of a scheme
- 8. Qualifications of a liquidator
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. Deleted
- 7. Voluntary dissolution of a scheme
- 8. Qualifications of a liquidator
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. Deleted
- 7. Voluntary dissolution of a scheme
- 8. Qualifications of a liquidator
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. Deleted
- 7. Voluntary dissolution of a scheme
- 8. Qualifications of a liquidator
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS, 2000
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. Deleted
- 7. Voluntary dissolution of a scheme
- 8. Qualifications of a liquidator
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation and transfers
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS, 2000
- FIRST SCHEDULE
- SECOND SCHEDULE
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2000
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation, division and transfers
THE RETIREMENT BENEFITS (FORMS AND FEES) REGULATIONS
- FIRST SCHEDULE [r. 5]
- SECOND SCHEDULE [r. 22]
THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 30. Investment policy
  - 31. Investment guidelines
- Part VI – LEVY
  - 32. Retirement Benefits Levy
THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Minimum funding level of the scheme
- 5. Winding up of scheme
- 6. [Deleted by L.N. 55/2005, s. 4.]
- 7. Voluntary dissolution of a scheme
- 8. Qualifications of a liquidator
THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
- Part II – REGISTRATION OF A SCHEME
- Part III – ADMINISTRATION, MEMBERSHIP AND BENEFITS
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 37. Investment Policy
  - 38. Investment Guidelines
- Part VI – LEVY
  - 39. Retirement Benefits Levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 40. Amalgamation, division and transfers
THE RETIREMENT BENEFITS (TRANSITIONAL) REGULATIONS
- 1. Citation
- 2. Application
- 3. Interpretation
- 4. Amendment of the scheme rules to comply with the Act
- 5. Actuarial Valuation
- 6. Viability of a scheme
- 7. Owed contributions to be deducted
- 8. Appointment of trustees
- 9. Appointment of manager and custodian
- 10. Transfer of funds
- 11. Submission of plan of compliance
THE RETIREMENT BENEFITS (TRIBUNAL) RULES
- 1. Citation
- 2. Interpretation
- 3. Appointment of Clerk
- 4. Form of lodging an Appeal
- 5. Memorandum of appeal
- 6. Statement of facts of appellant
- 7. Service of memorandum of appeal
- 8. Statement of facts of Chief Executive Officer
- 9. Receipt of memorandum of appeal
- 10. Procedure
- 11. Copies of documents admissible
- 12. Tribunal to Adopt Civil Procedure Rules
- 13. Costs
- 14. Scale of costs
- 15. Filing fees
- SCHEDULE [r. 14]
THE RETIREMENT BENEFITS (EXTENSION OF PERIOD FOR COMPLIANCE), 2003
THE RETIREMENT BENEFITS (EXTENSION OF PERIOD COMPLIANCE)(REVOCATION OF NOTICE), 2003
THE RETIREMENT BENEFITS (EXTENSION OF PERIOD OF COMPLIANCE)(REVOCATION OF NOTICE)
THE RETIREMENT BENEFITS (EXTENSION OF TIME OF COMPLIANCE) ORDER, 2004
THE RETIREMENT BENEFITS (EXTENSION OF TIME OF COMPLIANCE) ORDER
THE RETIREMENT (ADMINISTRATORS) REGULATIONS, 2007
- 1. Citation
- 2. Interpretation
- 3. Application
- 4. Registration of administrators
- 5. Qualifications of natural persons appointed to be administrators
- 6. Agreement in respect of administration
- 7. The role of the administrator
- 8. Termination of agreement
- 9. Opening of trust account
- 10. Processing, controls and systems
- 11. Compliance with Regulations
- 12. Transition
THE RETIREMENT (ADMINISTRATORS) REGULATIONS, 2007
- 1. Citation
- 2. Interpretation
- 3. Application
- 4. Registration of administrators
- 5. Qualifications of natural persons appointed to be administrators
- 5A. Disqualification of Administrators
- 6. Agreement in respect of administration
- 7. The role of the administrator
- 8. Termination of agreement
- 9. Opening of trust account
- 10. Processing, controls and systems
- 11. Compliance with Regulations
- 12. Transition
THE RETIREMENT (ADMINISTRATORS) REGULATIONS
- 1. Citation
- 2. Interpretation
- 3. Application
- 4. Registration of administrators
- 5. Qualifications of natural persons appointed to be administrators
- 5A. Disqualification of Administrators
- 6. Agreement in respect of administration
- 7. The role of the administrator
- 8. Termination of agreement
- 9. Opening of trust account
- 10. Processing, controls and systems
- 11. Compliance with Regulations
- 12. Transition
THE RETIREMENT BENEFITS (MORTGAGE LOANS) REGULATIONS, 2009
- Part I – PRELIMINARY
- Part II – STRUCTURE OF FACILITY
THE RETIREMENT BENEFITS (MORTGAGE LOANS) REGULATIONS, 2009
- Part I – PRELIMINARY
- Part II – STRUCTURE OF FACILITY
THE RETIREMENT BENEFITS (MORTGAGE LOANS) REGULATIONS, 2009
- Part I – PRELIMINARY
- Part II – STRUCTURE OF FACILITY
- Part III – PURCHASE OF RESIDENTIAL HOUSES
THE RETIREMENT BENEFITS (MORTGAGE LOANS) REGULATIONS
- Part I – PRELIMINARY
- Part II – STRUCTURE OF FACILITY
- Part III – PURCHASE OF RESIDENTIAL HOUSES
THE RETIREMENT BENEFITS (NATIONAL SOCIAL SECURITY FUND) EXEMPTION, 2016
THE RETIREMENT BENEFITS (NATIONAL SOCIAL SECURITY FUND) EXEMPTION
THE RETIREMENT BENEFITS (UMBRELLA RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2017
- Part I – PRELIMINARY
  - 1. Citation
  - 2. Interpretation
- Part II – REGISTRATION AND SPONSORSHIP OF AN UMBRELLA SCHEME
- Part III – TYPES AND MANAGEMENT OF UMBRELLA SCHEME
- Part V – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 44. Investment policy
  - 45. Permitted asset classes of investment
- Part VI – LEVY
  - 46. Retirement benefits levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 47. Tranfers from scheme
  - 48. Amalgamation of schemes
- Part IX – TRANSITION PROVISION
  - 49. Transition
- SCHEDULE
THE RETIREMENT BENEFITS (UMBRELLA RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2017
- Part I – PRELIMINARY
  - 1. Citation
  - 2. Interpretation
- Part II – REGISTRATION AND SPONSORSHIP OF AN UMBRELLA SCHEME
- Part III – TYPES AND MANAGEMENT OF UMBRELLA SCHEME
- Part V – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 44. Investment policy
  - 45. Permitted asset classes of investment
- Part VI – LEVY
  - 46. Retirement benefits levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 47. Tranfers from scheme
  - 48. Amalgamation of schemes
- Part IX – TRANSITION PROVISION
  - 49. Transition
- SCHEDULE
THE RETIREMENT BENEFITS (UMBRELLA RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2017
- Part I – PRELIMINARY
  - 1. Citation
  - 2. Interpretation
- Part II – REGISTRATION AND SPONSORSHIP OF AN UMBRELLA SCHEME
- Part III – TYPES AND MANAGEMENT OF UMBRELLA SCHEME
- Part V – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 44. Investment policy
  - 45. Permitted asset classes of investment
- Part VI – LEVY
  - 46. Retirement benefits levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 47. Tranfers from scheme
  - 48. Amalgamation of schemes
- Part IX – TRANSITION PROVISION
  - 49. Existing schemes to amend scheme rules
- SCHEDULE
THE RETIREMENT BENEFITS (UMBRELLA RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2017
- Part I – PRELIMINARY
  - 1. Citation
  - 2. Interpretation
- Part II – REGISTRATION AND SPONSORSHIP OF AN UMBRELLA SCHEME
- Part III – TYPES AND MANAGEMENT OF UMBRELLA SCHEME
- Part V – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 44. Investment policy
  - 45. Permitted asset classes of investment
- Part VI – LEVY
  - 46. Retirement benefits levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 47. Transfers from scheme
  - 48. Amalgamation of schemes
- Part IX – TRANSITION PROVISION
  - 49. Existing schemes to amend scheme rules
- SCHEDULE
THE RETIREMENT BENEFITS (UMBRELLA RETIREMENT BENEFITS SCHEMES) REGULATIONS, 2017
- Part I – PRELIMINARY
  - 1. Citation
  - 2. Interpretation
- Part II – REGISTRATION AND SPONSORSHIP OF AN UMBRELLA SCHEME
- Part III – TYPES AND MANAGEMENT OF UMBRELLA SCHEME
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 44. Investment policy
  - 45. Permitted asset classes of investment
- Part VI – LEVY
  - 46. Retirement benefits levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 47. Transfers from scheme
  - 48. Amalgamation of schemes
- Part VIII – TRANSITION PROVISION
  - 49. Existing schemes to amend scheme rules
- SCHEDULE
THE RETIREMENT BENEFITS (UMBRELLA RETIREMENT BENEFITS SCHEMES) REGULATIONS
- Part I – PRELIMINARY
  - 1. Citation
  - 2. Interpretation
- Part II – REGISTRATION AND SPONSORSHIP OF AN UMBRELLA SCHEME
- Part III – TYPES AND MANAGEMENT OF UMBRELLA SCHEME
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 44. Investment policy
  - 45. Permitted asset classes of investment
- Part VI – LEVY
  - 46. Retirement benefits levy
- Part VII – TRANSFERS AND AMALGAMATION OF SCHEMES
  - 47. Transfers from scheme
  - 48. Amalgamation of schemes
- Part VIII – TRANSITION PROVISION
  - 49. Existing schemes to amend scheme rules
- SCHEDULE
THE RETIREMENT BENEFITS (GOOD GOVERNANCE, PRACTICES IN THE MANAGEMENT OF RETIREMENT BENEFITS SCHEMES) GUIDELINES, 2018
- Part I – PRELIMINARY
- Part II – CODE OF CONDUCT FOR SCHEMES
- Part II – MEMBER REPRESENTATION AND PARTICIPATION
- Part III – STRUCTURE, ROLES AND PROCESSES OF BOARDS OF TRUSTEES
- Part IV – RELATIONSHIP BETWEEN TRUSTEES AND SPONSORS AND SERVICE PROVIDERS
- Part V – AUDIT, ASSURANCE AND RISK MANAGMENT
- Part VI – USE OF INFORMATION TECHNOLOGY IN GOVERNANCE
  - 42. Use of information and communication technology in governance
- Part VII – TRANSPARENCY, ACCOUNTABILITY AND DISCLOSURE
- Part VIII – ENFORCEMENT AND COMPLIANCE
  - 52. Act, etc. to provide adequate guidance on governance
  - 53. Evaluation and oversight
THE RETIREMENT BENEFITS (POST RETIREMENT MEDICAL FUND) GUIDELINES, 2018
- 1. Citation
- 2. Interpretation
- 3. Objectives of the guidelines
- 4. Establishment of medical funds
- 5. Contributions
- 6. Administration and investment
- 7. Access
- 8. Transfer of member's portion
- 9. Actuarial valuation
THE RETIREMENT BENEFITS (GOOD GOVERNANCE PRACTICES ) GUIDELINES
- Part I – PRELIMINARY
- Part II – CODE OF CONDUCT FOR SCHEMES
- Part III – MEMBER REPRESENTATION AND PARTICIPATION
- Part IV – STRUCTURE, ROLES AND PROCESSES OF BOARDS OF TRUSTEES
- Part V – RELATIONSHIP BETWEEN TRUSTEES AND SPONSORS AND SERVICE PROVIDERS
- Part VI – AUDIT, ASSURANCE AND RISK MANAGMENT
- Part VII – USE OF INFORMATION TECHNOLOGY IN GOVERNANCE
  - 42. Use of information and communication technology in governance
- Part VIII – TRANSPARENCY, ACCOUNTABILITY AND DISCLOSURE
- Part IX – ENFORCEMENT AND COMPLIANCE
  - 52. Act, etc. to provide adequate guidance on governance
  - 53. Evaluation and oversight
THE RETIREMENT BENEFITS (POST RETIREMENT MEDICAL FUND) GUIDELINES
- 1. Citation
- 2. Interpretation
- 3. Objectives of the guidelines
- 4. Establishment of medical funds
- 5. Contributions
- 6. Administration and investment
- 7. Access
- 8. Transfer of member's portion
- 9. Actuarial valuation
THE RETIREMENT BENEFITS (TREATING FAIRLY) GUIDELINES, 2019
- Part I – PRELIMINARY
- Part II – RIGHTS AND OBLIGATIONS OF MEMBERS
- Part III – PRINCIPLES OF TREATING CUSTOMERS FAIRLY
- Part IV – ENFORCMENT OF THESE GUIDELINES
  - 15. Principles of enforcement
THE RETIREMENT BENEFITS (TREATING FAIRLY) GUIDELINES
- Part I – PRELIMINARY
- Part II – RIGHTS AND OBLIGATIONS OF MEMBERS
- Part III – PRINCIPLES OF TREATING CUSTOMERS FAIRLY
- Part IV – ENFORCEMENT OF THESE GUIDELINES
  - 15. Principles of enforcement
THE RETIREMENT BENEFITS (CORPORATE TRUSTEES) REGULATIONS, 2023
- 1. Citation
- 2. Interpretation
- 3. Application
- Part II – REGISTRATION OF CORPORATE TRUSTEES
- Part III – APPOINTMENT OF CORPORATE TRUSTEES
  - 8. Appointment
  - 9. Content of a contract of service
- Part IV – DUTIES OF CORPORATE TRUSTEES
- Part V – MEETINGS AND RESOLUTIONS
  - 18. Resolutions
- Part VI – GENERAL PROVISIONS
- SCHEDULE [r. 4(1), (6)]
THE RETIREMENT BENEFITS (INCOME DRAWDOWN FUNDS) REGULATIONS, 2023
- 1. Citation
- 2. Interpretation
- Part II – REGISTRATION OF INCOME DRAWDOWN FUNDS
- Part III – ADMINISTRATION AND MEMBERSHIP
- Part IV – FINANCIAL PROVISIONS AND STATEMENTS
- Part V – INVESTMENT GUIDELINES
  - 29. Investment policy
  - 30. Investment guidelines
- Part VI – LEVY
  - 31. Retirement Benefits Levy
- Part VII – MERGERS, BULK TRANSFERS AND LIQUIDATION
- Part VIII – TRANSITIONAL PROVISIONS

THE RETIREMENT BENEFITS (MANAGERS AND CUSTODIANS) REGULATIONS

ARRANGEMENT OF REGULATIONS

PART I – PRELIMINARY

Citation

2.	Application

3.	Interpretation

PART II – REGISTRATION OF MANAGER AND CUSTODIAN

4.	Application for registration of manager

5.	The manager

6.	Termination of management agreement

7.	Application for registration of custodian

8.	The custodian

9.	Termination of custodial agreement

10.	Insolvency and winding up of a manager and custodian

THE RETIREMENT BENEFITS (INDIVIDUAL RETIREMENT BENEFITS SCHEMES) REGULATIONS

ARRANGEMENT OF REGULATIONS

PART I – PRELIMINARY

Citation

2.	Application

3.	Interpretation

PART II – REGISTRATION OF A SCHEME

4.	Registered office of a scheme

5.	Application for registration of schemes

6.	Inspection of registers

PART III – ADMINISTRATION AND BENEFITS

7.	Contents of scheme rules

8.	Amendment of scheme rules

9.	Duties of trustees

10.	Effect of notice to transfer benefits

11.	Rules relating to administrators

12.	No penalty clauses in agreements

13.	Rules relating to a pooled fund

14.	Qualifications of a pooled fund

15.	Record of contributions

16.	Benefits from the scheme

16A.	[Deleted by L.N. 95/2007, r. 5.]

17.	Access to pension benefits

18.	Non-assignability of benefits

19.	Payments of benefits to a nominated beneficiary

20.	Constitution of scheme fund

PART IV – FINANCIAL PROVISIONS AND STATEMENTS

21.	Schemes to keep books and accounts

22.	Appointment of auditors

23.	Annual accounts

24.	Accounting procedure for investments

25.	Valuation of assets

26.	Actuarial valuation

27.	Repair and maintenance of investments

28.	Minimum disclosure requirements

29.	Protection against financial loss

PART V – INVESTMENT GUIDELINES

30.	Investment policy

31.	Investment guidelines

PART VI – LEVY

32.	Retirement Benefits Levy

THE RETIREMENT BENEFITS (MINIMUM FUNDING LEVEL AND WINDING-UP OF SCHEMES) REGULATIONS

ARRANGEMENT OF REGULATIONS

Citation

2.	Application

3.	Interpretation

4.	Minimum funding level of the scheme

5.	Winding up of scheme

6.	[Deleted by L.N. 55/2005, s. 4.]

7.	Voluntary dissolution of a scheme

8.	Qualifications of a liquidator

THE RETIREMENT BENEFITS (OCCUPATIONAL RETIREMENT BENEFITS SCHEMES) REGULATIONS

ARRANGEMENT OF REGULATIONS

PART I – PRELIMINARY

Citation

2.	Application

3.	Interpretation

PART II – REGISTRATION OF A SCHEME

4.	Applications for registration of schemes

5.	Registered office of scheme

6.	Inspection of registers

PART III – ADMINISTRATION, MEMBERSHIP AND BENEFITS

7.	Content of the scheme rules

8.	Rules relating to trustees and their duties

9.	Rules relating to administrators

10.	Rules relating to custody of scheme funds

11.	No penalty clauses in agreements

12.	Rules relating to pooled funds

13.	Qualifications of a pooled fund

14.	Formula and Schedule of contibutions

15.	Record of contributions

16.	Amendment of Rules

17.	Protection against imminent loss

18.	Eligibility for membership

19.	Benefits from a scheme

20.	Benefits to fully vest within one year

21.	Leaving service benefits

22.	Non assignability of benefits

23.	Payments of benefits to a nominated beneficiary

24.	Discretionary powers of trustees in payment of benefits

25.	Commutation of retirement benefits

26.	Lump sum payment of death benefits

27.	Retirement of a disabled member

PART IV – FINANCIAL PROVISIONS AND STATEMENTS

28.	Schemes to keep books and accounts

29.	Appointment of Auditors

30.	Annual Accounts

31.	Actuarial Valuation

32.	Surpluses not refundable

33.	Accounting procedure for investments

34.	Valuation of assets

35.	Repair and maintenance of investments

36.	Minimum disclosure requirements

PART V – INVESTMENT GUIDELINES

37.	Investment Policy

38.	Investment Guidelines

PART VI – LEVY

39.	Retirement Benefits Levy

PART VII – TRANSFERS AND AMALGAMATION OF SCHEMES

40.	Amalgamation, division and transfers

THE RETIREMENT BENEFITS (TRANSITIONAL) REGULATIONS

ARRANGEMENT OF REGULATIONS

Citation

2.	Application

3.	Interpretation

4.	Amendment of the scheme rules to comply with the Act

5.	Actuarial Valuation

6.	Viability of a scheme

7.	Owed contributions to be deducted

8.	Appointment of trustees

9.	Appointment of manager and custodian

10.	Transfer of funds

11.	Submission of plan of compliance

THE RETIREMENT BENEFITS (TRIBUNAL) RULES

ARRANGEMENT OF RULES

Citation

2.	Interpretation

3.	Appointment of Clerk

4.	Form of lodging an Appeal

5.	Memorandum of appeal

6.	Statement of facts of appellant

7.	Service of memorandum of appeal

8.	Statement of facts of Chief Executive Officer

9.	Receipt of memorandum of appeal

10.

Procedure

11.	Copies of documents admissible

12.	Tribunal to Adopt Civil Procedure Rules

13.

Costs

14.	Scale of costs

15.	Filing fees

SCHEDULES

SCHEDULE [r. 14] —

SCALE OF COSTS

THE RETIREMENT (ADMINISTRATORS) REGULATIONS

ARRANGEMENT OF REGULATIONS

Citation

2.	Interpretation

3.	Application

4.	Registration of administrators

5.	Qualifications of natural persons appointed to be administrators

5A.	Disqualification of Administrators

6.	Agreement in respect of administration

7.	The role of the administrator

8.	Termination of agreement

9.	Opening of trust account

10.	Processing, controls and systems

11.	Compliance with Regulations

12.	Transition

THE RETIREMENT BENEFITS (MORTGAGE LOANS) REGULATIONS

ARRANGEMENT OF REGULATIONS

PART I – PRELIMINARY

Citation

2.	Application

3.	Interpretation

PART II – STRUCTURE OF FACILITY

4.	Assignment of benefits

5.	Institutions

6.	Application for approval

7.	Security for a facility

8.	Proportion of assignable benefits

9.	Transfers to another scheme or Institution

10.	Duties of trustees in relation to the assignment of benefits

11.	Redemption of guarantee

12.	Suits against Trustees

PART III – PURCHASE OF RESIDENTIAL HOUSES

13.	Application for approval

14.	Portion of benefits

15.	General requirements

16.	Duties of trustees in relation to purchase of residential houses

17.

Reports

18.	Liability by trustees

19.

Expenses

20.

Appeals

21.	Approval by the Authority

22.	Implementation

THE RETIREMENT BENEFITS (UMBRELLA RETIREMENT BENEFITS SCHEMES) REGULATIONS

ARRANGEMENT OF REGULATIONS

PART I – PRELIMINARY

Citation

2.	Interpretation

PART II – REGISTRATION AND SPONSORSHIP OF AN UMBRELLA SCHEME

3.	Application for restoration of a scheme

4.	Registered office of a scheme

5.	Constitution of sponsor

6.	Suitability of sponsor

7.	Inspection of register

PART III – TYPES AND MANAGEMENT OF UMBRELLA SCHEME

8.	Types of umbrella schemes

9.	Scheme rules

10.	Amendment of scheme rules

11.	Appointment of service providers

12.	Trustees of the scheme

13.	Duties of trustees

14.	Procedure for removal and meetings of trustees

15.	Criteria for suitability of trustee

16.	Appointment of Trust Corporation

17.	Engagement in professional services

18.	Management committees

19.	Effect of notice to transfer benefits

20.	No penalty clauses in agreements

21.	Suitability of scheme

22.	Record of contributions and transmission

23.	Custody of scheme funds and documents of title

24.	Date for payment of contributions

25.	Formula and schedule of contributions

26.	Restriction of eligibility for membership

27.	Withdrawal of membership or benefits

28.	Treatment of retirement benefits before attaining early retirement age

29.	Payments of benefits to a nominated beneficiary and other beneficiaries

30.	Commutation of retirement benefits

31.	Non-assignment of benefits

32.	Cessation of participation by an employer

33.	Schemes to keep books and accounts

PART IV – FINANCIAL PROVISIONS AND STATEMENTS

34.	Schemes to keep books and accounts

35.	Appointment of auditor

36.	Submission of audited accounts and format of scheme accounts

37.	Review of scheme by actuary publication of actuarial report and supervision by the Authority

38.	Distribution of surplus of scheme fund

39.	Accounting procedure for investments

40.	Valuation of assets

41.	Repair and maintenance of investments

42.	Minimum disclosure requirements and allowable scheme expenses

43.	Protection against financial loss

PART V – INVESTMENT GUIDELINES

44.	Investment policy

45.	Permitted asset classes of investment

PART VI – LEVY

46.	Retirement benefits levy

PART VII – TRANSFERS AND AMALGAMATION OF SCHEMES

47.	Transfers from scheme

48.	Amalgamation of schemes

PART VIII – TRANSITION PROVISION

49.	Existing schemes to amend scheme rules

SCHEDULES

SCHEDULE —

FORMS

THE RETIREMENT BENEFITS (GOOD GOVERNANCE PRACTICES ) GUIDELINES

ARRANGEMENT OF GUIDELINES

PART I – PRELIMINARY

Citation

2.	Interpretation

3.	Purpose of the guidelines

4.	Application and scope of guidelines

5.	Responsibility

6.	Compliance with guidelines

7.	Proportionality

8.	Limitations

9.	Principles of these guidelines

PART II – CODE OF CONDUCT FOR SCHEMES

10.	Trustees to establish code of conduct

11.	Scheme values and code of conduct

12.	Compliance with written laws

PART III – MEMBER REPRESENTATION AND PARTICIPATION

13.	Members' rights of representation and participation

14.	Annual general meeting

15.	Members' days

16.	Retirement planning seminars

17.	Other members' rights

PART IV – STRUCTURE, ROLES AND PROCESSES OF BOARDS OF TRUSTEES

18.	Part not applicable

19.	Structure of the board of trustees

20.	Powers and functions of trustees

21.	Appointment of trustees

22.	Trustees' remuneration policy

23.	Trustees' induction and skills development

24.	Board of trustees evaluations

25.	Accountability of the board of trustees

26.	Role of the chairperson of the board of trustees

27.	Trust secretary

28.	Meetings of the board of trustees

29.	Committees of the board of trustees

30.	Removal of trustees from office

PART V – RELATIONSHIP BETWEEN TRUSTEES AND SPONSORS AND SERVICE PROVIDERS

31.	Relationship to be positive

32.	Roles of sponsors

33.	Working effectively with sponsors

34.	Board of trustees relationship with internal

35.	Appointment and role of scheme administrator

36.	Appointing and managing service providers

PART VI – AUDIT, ASSURANCE AND RISK MANAGMENT

37.	Schemes to have effective policies and guidelines

38.	Audit and assurance

39.	Compliance and enforcement of Guidelines

40.	Risk management

41.	Risk management and internal control systems

PART VII – USE OF INFORMATION TECHNOLOGY IN GOVERNANCE

42.	Use of information and communication technology in governance

PART VIII – TRANSPARENCY, ACCOUNTABILITY AND DISCLOSURE

43.	Communication

44.	Trustees communication obligations

45.	Electronic communication

46.	Retention and storage of information

47.	Trustees to maintain formal and transparent strategy

48.	Transparency, accountability and disclosure to stakeholders

49.	Conflicts of interest reporting

50.	Scheme governance reporting

51.	Responsible corporate citizenship

PART IX – ENFORCEMENT AND COMPLIANCE

52.	Act, etc. to provide adequate guidance on governance

53.	Evaluation and oversight

THE RETIREMENT BENEFITS (POST RETIREMENT MEDICAL FUND) GUIDELINES

ARRANGEMENT OF GUIDELINES

Citation

2.	Interpretation

3.	Objectives of the guidelines

4.	Establishment of medical funds

5.	Contributions

6.	Administration and investment

Access

8.	Transfer of member's portion

9.	Actuarial valuation

THE RETIREMENT BENEFITS (TREATING FAIRLY) GUIDELINES

ARRANGEMENT OF GUIDELINES

PART I – PRELIMINARY

Citation

2.	Interpretation

3.	Application

4.	Responsibility

5.	Objectives of the guidelines

PART II – RIGHTS AND OBLIGATIONS OF MEMBERS

6.	Rights and obligations of members

7.	Compliance with these guidelines

8.	Limitations

PART III – PRINCIPLES OF TREATING CUSTOMERS FAIRLY

9.	Organizational culture

10.	Products and services

11.	Clear and appropriate information

12.	Customer advice

13.	Performance and expectations

14.	Benefits payments and complaints management

PART IV – ENFORCEMENT OF THESE GUIDELINES

15.	Principles of enforcement

THE RETIREMENT BENEFITS (CORPORATE TRUSTEES) REGULATIONS, 2023

ARRANGEMENT OF REGULATIONS

Citation

2.	Interpretation

3.	Application

PART II – REGISTRATION OF CORPORATE TRUSTEES

4.	Application for registration

5.	Criteria for suitability

6.	Refusal of registration

7.	Deregistration and suspension of corporate trustees

PART III – APPOINTMENT OF CORPORATE TRUSTEES

8.	Appointment

9.	Content of a contract of service

PART IV – DUTIES OF CORPORATE TRUSTEES

10.	Duties of a corporate trustee

11.	General duties of a trustee

12.	Duty of confidentiality

13.	Professional development

14.	Power to appoint service providers

15.	Power to pay debts

16.	Power to delegate

17.	Power to insure

PART V – MEETINGS AND RESOLUTIONS

18.	Resolutions

PART VI – GENERAL PROVISIONS

19.	Termination

20.	Appointment of a successor

21.

Handover

22.	Insolvency and winding-up

23.

Penalties

24.	Transition

SCHEDULES

SCHEDULE [r. 4(1), (6)] —

FORMS

THE RETIREMENT BENEFITS (INCOME DRAWDOWN FUNDS) REGULATIONS, 2023

ARRANGEMENT OF SECTIONS

Citation

2.	Interpretation

PART II – REGISTRATION OF INCOME DRAWDOWN FUNDS

3.	Registration of income drawdown funds

4.	Application for registration

5.	Requirements for registration of an income drawdown fund

6.	Constitution of the founder

7.	Suitability of a founder

8.	Registered office

PART III – ADMINISTRATION AND MEMBERSHIP

9.	Content of the income drawdown fund rules

10.	Amendment of income drawdown fund rules

11.	Duties, appointment and removal of trustees

12.	Rules relating to administrators

13.	Rules relating to custody and investment of income

14.	Remittances into the income drawdown fund

15.	Eligibility for admission

16.	Disclosures to members

17.	Protection against financial loss

18.	Benefits from the income drawdown fund

19.	Portability of benefits

20.	Payment of benefits on the grounds of ill-health and emigration

21.	Payment of benefits upon death

PART IV – FINANCIAL PROVISIONS AND STATEMENTS

22.	Books of accounts

23.	Appointment of auditors

24.	Annual accounts

25.	Accounting procedure for investments

26.	Valuation of assets

27.	Reserve fund

28.	Minimum disclosure requirements

PART V – INVESTMENT GUIDELINES

29.	Investment policy

30.	Investment guidelines

PART VI – LEVY

31.	Retirement Benefits Levy

PART VII – MERGERS, BULK TRANSFERS AND LIQUIDATION

32.	Voluntary winding up of an income drawdown fund

33.	Notification of winding up

34.	Appointment of liquidator.

35.	Bulk transfer

36.	Approval by the Authority

37.	Rights of members

38.	Benefits of members on transfer

39.	Provision for net investment income of members

40.	Deregistration of liquidated income drawdown fund

41.

Claims

42.	Winding up by the Authority

PART VIII – TRANSITIONAL PROVISIONS

43.	Compliance of existing income drawdown funds with these Regulations

44.	Compliance of special arrangements in retirement benefits schemes with these Regulations

45.	Continuation of existing income drawdown contracts

Laws of Kenya