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Value-added tax and the disposal of a partnership interest to the remaining partner

23 July 2014

It appears that there is often uncertainty whether the transfer of an interest in a partnership from one partner to another (ie either a new or existing partner) should be subject to value-added tax (VAT).

Pension funds a massive force for development in Africa

15 July 2014

Retirement funds have the potential to become a major force for development in Africa, including infrastructural development, which is ideally suited to the investment needs of pension funds.

Strikes put employers in awkward position over pension contributions

11 July 2014

South African companies are in a legislative bind over uncertainty around whether they are legally compelled to maintain pension contributions on behalf of striking workers.

Death benefits and Section 37C: The burden on the Board of Trustees

01 July 2014

When a member of a retirement fund dies before reaching retirement age (and if the rules of the particular fund permits) the lump sum benefit which becomes payable (hereinafter referred to as the “death benefit”) must be paid to the member’s dependants and/or nominees. Section 37C of the Pension Funds Act 24 of 1956 (“the Act”) regulates the payment of death benefits.

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Question

Do you think short-term insurance broking will survive the AI plus humanoid robotics age?

Answer

Human first always Not a chance Possibly maybe Yes, but reimagined

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