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As far back as 1996, the Irish Government launched a National Pensions
Policy Initiative (NPPI) in response to a survey which had found that
only 46% of the working population was covered under formal pension arrangements.
The Irish Pensions Board was given the task of progressing the Initiative
and as a first step issued a consultation document which invited submissions
from interested parties. The National Pensions Policy Initiative report
was then issued and its far reaching recommendations are due to emerge
in the form of legislation later this year.
Diary date: International discussion group

There will be an opportunity to learn more about these developments in
Ireland on 13 October 2000. At an International Discussion Group being
held in London, Gerry O'Carroll, a partner in our Dublin office and the
author of this month's feature article, will explore issues current in
the Irish context.
Newsbriefs

International HR due diligence checklist - assessing risk
and finding value in mergers and acquisitions

Of all business situations, the most
rife with uncertainty is when two organisations are moving towards
each other with merger - or acquisition - in mind.
United States - accounting
for pensions and other postretirement benefits 1999

In this report, Watson Wyatt analyses disclosures under Financial Accounting
Standards Board (FASB) Statements 87 and 106 (FAS 87 and FAS 106), as
amended by FASB Statement 132 (FAS 132) in the most recent annual reports or
financial statements of the largest industrial and service companies in the
United States.
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