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Now in its seventh edition, "Tottel's Pensions Law Handbook" is the definitive and comprehensive guide to pensions law and practice within the UK. It deals with the duties and responsibilities of key personnel and the law applicable to specific tasks, such as contracting out, early leavers, reconstruction, winding-up and funding and surplus. This new edition takes full account of the major and extensive changes to the pensions law regime introduced by the Pensions Act 2004 and the Finance Act 2004, including: the new pensions regulator replacing OPRA; the Pension Protection Fund (PPF); the removal of the tax advantages for unapproved pension schemes; and the increased flexibility in relation to the treatment of death benefits.