六级阅读填空习题 Passage 6
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    阅读原文

    The Pensions Regulator has warned employers not to cook up plans to dump their pension schemes. Companies have been warned they may be breaking the law if they transfer their schemes to new employers without meeting their financial obligations.

    The Regulator says it has seen a number of plans to do this without making sure the pension scheme is properly funded. Pension scheme trustees(托管人)have been told to make sure employers do not get away with it. The Regulator's Chief Executive Tony Hobman said, “We are starting to see proposed corporate transactions involving schemes where the primary intent behind the transaction is for the employer to abandon the scheme.”

    “We do not consider that abandonment of a scheme by its employers is usually likely to be in the best interests of scheme members,” he added.

    He told trustees that they should apply an “extremely high level of scrutiny(详细审查)” if any such plan came their way. What the Regulator is worried about are attempts to transfer a pension scheme to a new, nominal employer which in reality does not have the finances to properly support the pension scheme it is taking on.

    If the scheme later runs into trouble the new employer will be in no position to avoid it.

    A spokesman for the Regulator said that so far it had seen fewer than five examples of employers who had suggested abandoning their schemes this way. But the fact that such a public warning is being made is a clear indication of the dangers of what might be an emerging trend.

    Section 25 of the Pensions Act 1995 says that if an employer capable of meeting financial obligations wishes to stop running a scheme altogether, then it must pay the cost of transferring it, fully funded, to an insurance company to guarantee that accrued(逐渐增加的)pensions can always be paid.

    This would always be extremely expensive, even for a scheme with a surplus, because the insurance company would charge a large amount of money, based on the assumption that the pension scheme's assets would be invested largely in bonds, plus a margin for its own profit on top. However, earlier this year the Regulator gave its blessing to a plan apparently similar to the one which it is now warning against. The Regulator has refused to explain exactly why it took this decision.

    1. On the issue of transferring schemes to new employers, what is the consequence if the companies fail to meet their financial obligations?

    2. By saying “make sure employers do not get away with it”(Line 3, Para. 2), what does the Pensions Regulator imply?

    3. According to Tony Hobman, the employers' abandonment of a scheme is often not considered _____.

    4. According to the passage, the Regulator worries that the scheme may later run into trouble if the new employer could not _____.

    5. If an employer wants to stop running a scheme wholly, it must pay the cost of transferring it to _____ to make sure accrued pensions can always be paid.

    答案解析

    文章精要:

    本文阐述了养老金的移交问题。文章提出目前养老金移交很可能会出现触犯法律的问题,并给出了解决这一问题的相关建议:如果雇主要终止养老金计划,可以将其转交给保险公司以确保后续养老金的如期支付。

    答案解析:

    1. They may be breaking the law.

    细节题。文章第一段提到Companies have been warned they may be breaking the law if they transfer...without meeting their financial obligations,公司被告知,如果没有履行经济职责就转移养老金可能会触犯法律。

    考点归纳

    ● meet one's obligation指“履行某人的义务”,如:The contractors must meet their obligations. 立约者必须履行义务。

    ● meet one's needs指“满足某人的需要”,如:The trainer will design a fitness program to meet your needs. 教练将设计一套健身课程来满足你的需要。

    2. Employers should make sure the pension scheme is properly funded.

    推断题。文章第二段一开始就提到The Regulator says it has seen a number of plans to do this without making sure the pension scheme is properly funded...make sure employers do not get away with it,即管理局说已经看到很多没有确保养老金得以完全支付就开始实施的计划……确保雇主不会逃避支付,由此可推断,管理局希望雇主支付养老金。

    3. to be in the best interests of scheme members

    细节题。文章第三段提到We do not consider that abandonment of a scheme by its employers is usually likely to be in the best interests of scheme members,即我们认为雇主放弃养老金计划通常不可能是为了计划受益者的利益。

    4. have the finances to support the pension scheme

    推断题。由题干中的the Regulator worries和run into trouble定位到文章第四段中部及第五段可知,管理局担心的是如果养老金计划转交至一个新的、名义上的雇主,而这个雇主却没有足够的财力支持养老金计划的实施,以后势必会造成不可避免的问题。

    5. an insurance company

    细节题。文章第七段提到if an employer...wishes to stop running a scheme altogether... to an insurance company to guarantee...,即如果雇主想完全停止养老金计划,最好将其转交给保险公司以确保后续养老金的如期支付。

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