Pensions & Life Assurance UL Pricing and Accounting

This course aims to provide a complete background in the Life Assurance Unit pricing of Life and Pension Funds.  The course includes the implications of year end evaluations and the production of accounts.  The taxation implications of receiving income in both pension and life funds is covered together with the issue of charging of policy fees and related taxation charges.

The course will not cover the technical tax charging but will cover tax provisioning at assumed tax rates.

The course will also look at the implications of direct vs indirect investment and the impact of IAS 32 & 39 on life and Pension funds.  Derivative Accounting is not covered and the funds are assumed not to be Hedge Funds.

This course is also available as a tailored in-house course for up to 16 delegates at your offices - Price on application.

Public Course fee:  £550 + VAT