Pension Rules applicable as from 1 January 2015
The Retirement Pensions Act (‘the Act’) (Chapter 514 of the Laws of Malta) came into force on the 1st January 2015. The new Regulations and Pension Rules also came into force on the 1st January 2015.
A new set of Regulations and Pensions Rules have been issued under the Act to supplement the legal framework for the licensing and regulation of Retirement Schemes (both Occupational and Personal), Retirement Funds and Service Providers related thereto, as well as for the requirement of recognition for persons carrying on back-office administrative services.
Transitional Process (The Retirement Pension Act)
Rules Issued Under the Retirement Pensions Act, 2011
Glossary to The Pension Rules
Pension Rules For Occupational Retirement Schemes (applicable until 17 March 2020)
Part C Appendices to Pension Rules for Occupational Retirement Schemes
Part C – Appendix 1 – Contents of the Constitutional Document of an Occupational Retirement Scheme
Part C – Appendix 2 – Contents of the Scheme Document
Part C – Appendix 3 – Contents of the Scheme Particulars
Part C – Appendix 4 – Annual Report
Part C – Appendix 5 – Half-Yearly Report
Part C – Appendix 6 – Actuarial Funding Certificate
Part C – Appendix 7 – Schedule of Payments
Part C – Appendix 8 – Actuarial Transfer Value Certificate
Part C – Appendix 9 – Auditor’s and Actuary’s Engagement Letter
Part C – Appendix 11- Personal Questionnaire
Part C – Appendix 13 – Encouragement of Long-Term Shareholder Engagement
Part D – Schedule A – Application for Licensing an Occupational Retirement Scheme
Pension Rules For Personal Retirement Schemes
Part C Appendices to Pension Rules for Personal Retirement Schemes
Part C – Appendix 1 – Contents of the Constitutional Document of a Personal Retirement Scheme
Part C – Appendix 2 – Contents of the Scheme Document
Part C – Appendix 3 – Contents of the Scheme Particulars
Part C – Appendix 4 – Annual Report
Part C – Appendix 5 – Half-Yearly Report
Part C – Appendix 6- Actuarial Funding Certificate
Part C – Appendix 7 – Schedule of Payments
Part C – Appendix 8 – Actuarial Transfer Value Certificate
Part C – Appendix 9 – Auditor’s and Actuary’s Engagement Letter
Part C – Appendix 10 – Personal Questionnaire
Part D – Application for Licensing a Personal Retirement Scheme – Non-Member Directed
Part D – Application for Licensing a Personal Retirement Scheme – Member Directed
Pension Rules for Retirement Funds
Part C Appendices to Pension Rules for Retirement Funds
Part C – Appendix 1 – Contents of Constitutional Document
Part C – Appendix 2 – Contents of Fund Particulars
Part C – Appendix 3 – Annual Report
Part C – Appendix 4 – Half-Yearly Report
Part C – Appendix 5 – Auditors Letter of Engagement
Part C – Appendix 6 – Personal Questionnaire
Part D – Schedule A – Application for Licensing of Retirement Funds
Pension Rules for Service Providers
Part E – Appendices to Pension Rules for Service Providers
Appendix I – Annex I – Guidance for Automated Interim and Annual Financial Returns
Appendix I – Annex II – Guidance for Automated Interim and Annual Financial Returns
Appendix I – Annex III – Calculation of Discounted Fixed Asset and Current Asset Investments
Appendix I – Annex IV – Financial Returns
Appendix I – Annex V – Specimen Subordinated Loan Agreement
Appendix I – Annex VI – Specimen Qualifying Undertaking
Appendix I – Annex VII – Specimen Bank Guarantee
Appendix II – Complaints Procedure
Appendix III – Personal Questionnaire
Part F – Schedule A – Application for a Licence as a Retirement Scheme Administrator (Full)
Part F – Schedule B – Application for a Licence as a Retirement Scheme Administrator (Abridged)
Part F – Schedule C – Application for Licence to provide Investment Management (Full)
Part F – Schedule D – Application for Licence to provide Investment Management (Abridged)
Part F – Schedule E – Application for a Licence to Act as a Custodian (Full)
Part F – Schedule F – Application for a Licence to Act as a Custodian (Abridged)
Part F – Schedule G – Application for Provision of Back-Office Administration Activities (Full)
Part F – Schedule H – Application for Provision of Back-Office Administration Activities (Abridged)