COURSE OUTLINE
Course Title: Pension Fund & Trust Administration
Course Code: ACC 425
Credit Hours: 45 hours
Unit: 3 units
CONTENTS:
1. 1999 Constitutional provisions
2. Pension Reform Act, 2014
3. Exemption from new Pension Reform Act 2014
4. Retirement benefits
5. Retirement Savings Account (RSA)
6. National Pension Fund Commission
7. Pension Fund Administration
8. Pension Fund Custodian
9. Refusal and revocation of licence of Pension Fund Administrator and Custodian
10. Minimum pension guarantee
11. Investment of pension funds and restricted investments
12. Offences, penalties and enforcement powers
13. Deficiencies of Pension Reform Act, 2014
14. Pension Transitional Arrangements Directorate (PTAD)
15. Pension provisions for private sector
LECTURER-IN CHARGE:
PATRIOT ODUNARO BABATUNDE JIMOH (08038454008)
(HOD ACCOUNTANCY LCP)
