The final report of the National Pensions Board —"Developing the National Pension System" is a complex and comprehensive document containing 86 conclusions and recommendations. The report is a wide ranging one and includes, inter alia, consideration of the demographic factors including population projections for the future and the impact and implications of these demographic changes on pensions.
The following recommendations contained in the report have already been implemented
—pensions for widowers on the same basis as for widows
—a homemakers scheme to enable them to acquire pensions in their own right
—full PRSI to be payable by all new entrants to public sector employments
—increasing the earnings disregard in respect of lone parents allowance