摘要:The UK’s 2004 Pensions Act is a far-reaching piece of legislation, with significant
implications for the occupational pensions marketplace. The Act is intended to
improve the governance of pension schemes and increase the security of the
members’ accrued benefits. However, our research suggests that it will have
serious and adverse unintended consequences. The most significant of these
will be to undermine occupational pension provision by placing an increased
burden on sponsoring employers, whose involvement in pension provision is on
a voluntary basis.