Tax relief and partnership pensions

Government support of private (occupational and personal) pensions through tax relief is an important element in the UK’s retirement income system. However, the current tax relief system is regressive, lacks transparency and is difficult to control. This paper argues that it should be replaced by a cost-neutral matching-grant or tax-credit scheme. Such a scheme would embody the ‘partnership’ idea implicit in much government policy in this area, but would be much more progressive, more open and more accountable than existing arrangements. The argument is illustrated through a comparison of the cost and distributional impact of the current system with those of an alternative tax-credit scheme.

Structural changes of the homologues as a possible cause of abnormal disjunction in female mice heterozygous for Robertsonian translocations

International audienc

Partnership in Pensions? Responses to the Pensions Green Paper

The government's pensions Green Paper 'a new contract for welfare: partnership in pensions' proposes fundamental changes to the UK's retirement income system. Members of CASE and the Department of Social Policy at LSE have looked at the likely implications of the reforms for pensioner poverty, income security in old age, economic growth, the National Insurance system, tax reliefs, and women. Agulnik's analysis of redistributive effects of the State Second Pension (SSP) shows that it will result in much better benefits for low earners than would have been the case under SERPS. However, financing this improved provision through National Insurance contributions will mean that the burden of paying for the new scheme will be heaviest for those close to the upper earnings limit. Barr questions the macro-economic advantages of increasing the amount of funded pension provision via Stakeholder pensions. He finds there is no particular reason to favour the proposed balance of 60% private pension provision to 40% public provision over some other ratio. He also finds that Stakeholder pensions will not offer contributors complete income security in retirement due to uncertainties about investment returns, annuity rates and future inflation. Falkingham and Rake argue that the Government's proposals have failed to incorporate fully the needs of women. Women will be underrepresented amongst Stakeholder pensioners, and the exclusion of very low earners and carers with children over 5 from eligibility for the SSP will adversely affect women. Agulnik then looks at the proposed tax relief rules for Stakeholder pensions. While there are good reasons for the proposed £3,600 limit to tax relief on contributions, the retention of the existing rules for personal and occupational schemes is anomalous.new contract for welfare, partnership in pensions, UK retirement income system

Pension reform in the UK: Evaluating retirement income policy.

This thesis analyses the effects of current and proposed pension policies for the UK, and critically assesses the arguments for different forms of intervention. It aims to contribute to the pension reform debate in four main ways. First, it presents an original typology of four 'ideal type' pension systems - targeting, basic income, social insurance and compulsory saving - which allows the plethora of different reform proposals to be grouped into manageable bundles, and brings out the key choices facing pension reformers. Second, it aims to make the debate better informed by providing estimates of future pensioner incomes and fiscal sustainability using the relatively new techniques of dynamic microsimulation and generational accounting. In particular, an extended version of the dynamic model PENSIM is used to project pensioner incomes in 2066. Third, it provides an assessment of one particular pension reform - the replacement of the State Earnings-Related Pension Scheme by a new State Second Pension - through describing the rationale for and effects of the new scheme. Finally, it adds to broader theoretical debates about the rationale for, and effectiveness of, different forms of retirement income provision, supplementing the economics and social policy literatures on the role (if any) for compulsory earnings-related pensions and the trade-off between incentives and redistribution. The analysis shows that the UK is an exceptional case. In contrast to most developed countries distributional concerns rather than cost dominate. The government's reforms will do relatively little to improve these distributional outcomes. This reflects the fact that, although the government (correctly) reject compulsorily linking benefits to earnings, connections between entitlements and contributions have not been severed entirely. This thesis argues that it is this linkage which undermines current policy, and that future reforms should move away from the idea of pensions as insurance towards a more rights-based approach

Comparison of the Yield of Different Diagnostic Procedures for Cellular Differentiation and Genetic Profiling of Non–Small-Cell Lung Cancer

IntroductionAs treatments for non–small-cell lung cancer (NSCLC) become personalized, cellular and molecular differentiation of the tumor is becoming the standard of care. Our objective is to compare the yield of different diagnostic procedures for cellular differentiation of NSCLC and analysis of epidermal growth factor receptor (EGFR) mutation.MethodsWe evaluated all patients diagnosed with NSCLC from January 2004 to September 2010 at the Jewish General Hospital, Montreal. Diagnostic procedures included surgical biopsies, nonsurgical histologic biopsies (endobronchial and core needle), transbronchial needle aspirate (TBNA) and transthoracic needle aspirate (TTNA), bronchoalveolar lavage (BAL), and pleural fluid samples.ResultsWe included 702 subjects investigated for histopathologic differentiation of NSCLC. Of these, 269 were also investigated for EGFR mutation. Failure to ascertain the cellular subtype and EGFR mutation status was least likely with surgical specimens (0% and 1.8%, respectively); followed by TTNA (14% and 10%, respectively) and histologic biopsy (18% for both); and was frequent with TBNA (39% and 30%, respectively). Although BAL and pleural fluid specimens provided reasonable yield for cellular differentiation (20 % and 11%, respectively), their results were not accurate in 6% of their samples when compared with concurrent or subsequent surgical specimens (reference standard) performed in a subgroup of patients.ConclusionRadiologically guided TTNA and histologic biopsies provided high yield for both molecular and histologic analyses. The yield of unguided TBNA was relatively low. Further studies are needed to assess the adequacy of BAL and pleural fluid samples for EGFR mutation analysis and accurate characterization of cellular subtypes of NSCLC

Scoping Review of Pediatric Early Warning Systems (PEWS) in Resource-Limited and Humanitarian Settings

Pediatric Early Warning Systems (PEWS) aim to identify hospitalized children at increased risk of deterioration by assigning a score based on vital signs and clinical status and guiding interventions using a response algorithm to improve outcomes. When implemented with quality improvement methodology, these systems have been shown to be effective in high-resource settings and have the potential to improve the care of children in humanitarian and resource-limited settings (RLS). The purpose of this review is to summarize the current evidence for use of PEWS in RLS and identify areas for further research. A review of the current PEWS literature in RLS was performed using Web of Science, PubMed, Scopus, Cumulative Index of Nursing and Allied Health Literature (CINAHL), EMBASE, Portal Regional da BVS, and TRIP Database. While there is limited research available on this topic, eight studies on the use of PEWS, or a PEWS score in a pediatric population in low- or middle-income countries were identified. Two studies assessed the clinical effect of implementation of PEWS; one reported a reduction in clinical deterioration events and the other a reduction in mortality. The remaining studies assessed the association of a PEWS score with signs of clinical deterioration or mortality without a response algorithm. Further research on the impact of PEWS implementation on inpatient care and outcomes in RLS is needed

Cetuximab in the treatment of metastatic mucoepidermoid carcinoma of the salivary glands: A case report and review of literature

<p>Abstract</p> <p>Introduction</p> <p>Patients with metastatic mucoepidermoid carcinoma of salivary glands have a poor outcome. The epidermal growth factor receptor protein is overexpressed in approximately 70% of mucoepidermoid carcinoma patients and may represent a therapeutic target. However, whether treatment with anti-epidermal growth factor receptor agents is effective is unclear and clinical trials are difficult due to the rarity of the disease. Here we assessed the activity of cetuximab in mucoepidermoid carcinoma on a molecular basis.</p> <p>Case presentation</p> <p>We present the case of a 40-year old Caucasian man with a mucoepidermoid carcinoma of the major salivary glands who developed distant bone and visceral metastases despite platinum-based chemotherapy. Epidermal growth factor receptor was overexpressed and fluorescence in situ hybridization analysis demonstrated a chromosome 7 polysomy. The patient was treated with the monoclonal antibody cetuximab in combination with cisplatin. After 11 doses of cetuximab, the patient developed brain metastases but evidence of response was documented at all extracranial metastatic sites.</p> <p>Conclusion</p> <p>This case report indicates that cetuximab can be active in mucoepidermoid carcinoma and may restore sensitivity to cisplatin in platinum-treated patients. Cetuximab does not cross the blood brain barrier and may select a metastatic clone to home the central nervous system while responding at other sites.</p