1

- 3

arranged at wholesale

rates,

the rate of return on

investments should exceed the cost of servicing the loans.

Upon retirement, the officers would pay the promised lump sum

from their commuted pension to the "corporation" which in

return would pay them such accumulated lump sum including any

monies earned from investment, as may exist.

SUMMARY

5.

The

areas in

consultancy report covers largely the following

relation

to

the establishment of an hypothecated

pension fund scheme (the Scheme) :

Actuarial

(a) Actuarial;

(b) Investment;

(c)

Monetary;

(d)

Legal; and

N

(e)

Borrowing.

6.

major

From an actuarial point of view there would be no

difficulties in projecting future values of officers'

sum entitlements for assessing the scale of the funds to

be established. The factors to be taken into account include

lump

promotion prospects,

length of service, probability

of

The Consultant recommended

premature death and inflation.

......

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