A newsletter produced by Mercer/Irish Pensions Trust, Finance Bill 1999, examines the changes to the pensions regime contained in the legislation. Areas of interest for employees include the tax treatment of redundancy severance payments and the new Save As You Earn employee share-options schemes. The self-employed and non-pensionable employees may find valuable information in the article on retirement annuities, which are the contracts under which individuals pensions are funded.

Copies of the newsletter are sent to Mercer's clients, but are available to members of the public by calling Mr Paul Kenny at (01) 604 8100.