介绍性文本1.引文，开始和解释2.承包经营权的定义3.持有受保障权利的方案的要求4.受保障权利的识别5.货币购买计划中受保障权利的估价6.受保障权利的实施方式-货币购买计划7.养老金和年金要求-货币购买方案8.可通过年金方式提供保障权利的保险公司9.保障权利的实施方式薪酬相关方案10.与薪酬相关的外包方案的应付年龄11.保障权利的投资和资源12.暂停和没收保障权利签名说明

Introductory Text1.Citation, commencement and interpretation2.Definition of contracted-out rights3.Requirements for schemes holding safeguarded rights4.Identification of safeguarded rights5.Valuation of safeguarded rights in money purchase schemes6.Ways of giving effect to safeguarded rights — money purchase schemes7.The pension and annuity requirements — money purchase schemes8.Insurance companies that may provide safeguarded rights by way of annuities9.Ways of giving effect to safeguarded rights—salary related schemes10.Payable age in salary related contracted-out schemes11.Investment and resources of safeguarded rights12.Suspension and forfeiture of safeguarded rightsSignatureExplanatory Note