This Act repeals the Pension Reform Act 2004 and enacts the Pension Reform Act 2014. The Act makes provisions for the establishment of the contributory pension scheme in both the public and private sector; the establishment of the National Pension Commission outlining its functions, powers and management; the role of pension funds administrators and custodians; investment of pension fund; conflict resolutions; and other related matters.

The Securities and Exchange have outlined these regulations for the effective and efficient regulation of securities in Nigeria. The regulations cover registration of capital market operators; compliance requirements by capital market operators; regulation of public companies; regulation of capital market operators; and special provisions on brokers, underwriters, investment advisers rating agencies, and portfolio managers.

This document list the various penalties for non-compliance by operators in the pension industry on the submission of periodic returns to the National Pension Commission.

The regulation of demutualization specifies the pre-condition for demutualization; post demutualization requirements; procedure for application; and the ownership of demutualized securities.

This document list the various penalties for non-compliance by operators in the pension industry with the Pension Reform Act, 2004.

This document list the rules for trading unlisted securities for unlisted public companies.

These rules cover sales requirements, servicing agreements, liquidity facilitating agreements, reporting rating, special purpose investments and other related matters.

These rules cover eligibility criteria for infrastructural funds; conditions for establishing infrastructural funds; issuance of units; permissible investments; valuation and declaration of assets; fees and expenses; disclosures; and the duties of fund managers as well as other related matters.

The objective of these guidelines includes: to achieve an optimum return for pensioner’s savings account; provide adequate investment alternatives for contributors; to ensure the safety of investment assets by achieving adequate portfolio diversification.

This document list the various rates for mineral produced in Nigeria by the Ministry of Mines and Steel Development.

This document is a notification to licensed pension fund managers and stakeholders in the pension industry on the revised fees structure for the pension industry.

This Act provides regulation for life annuity business in Nigeria including eligibility of insurance companies; application requirements; payment process; cancellation of Retiree Life Annuity contract; transfer of Retiree Life Annuity funds and assets; death of an annuitant; investment of Retiree Life Annuity funds; custody and safeguard of Retiree Life Annuity Assets; and complaint handling process and other related matters.

This Act provides for the establishment of the Securities and Exchange Commission; the repeal of the 1999 Act on Investments and Securities; the regulatory function of the Securities and Exchange Commission on the capital market; and for the provision of regulation for financial market investment in Nigeria such as Mergers and Take-overs as well as other related matters.

Following the Pension Reform Act 2014, these guidelines outline the rules and standards for the procurement and maintenance of group life insurance policy in Nigeria including the required documentation, operational terms, death of an employee, missing employees, settlement of claims, and other related matters.

This document outlines the process for effective and efficient operations of state and local government pension schemes in Nigeria including the implementation process for contributory pension schemes; regulation and operation of other schemes; reporting requirements; the regulation and supervision framework as well as other related matters.

The aims of these guidelines include ensuring accuracy and reliability of accounting books of pension funds operators in Nigeria; ensuring uniformity in record-keeping across the pension industry; and ensuring accounting records in the pension industry are in line with IFRS and FRC.

These guidelines outline the responsibilities and minimum requirements necessary to ensure transparent and efficient operations of the pension transnational arrangement department.

Following the Pension Reform Act, 2004, this document outlines the procedures for the operations of pension fund custodians and other related matters.

The guidelines outline the standards and requirements for good corporate practices related to the publishing of annual rates of returns by the pension fund administrators.

The objective of these guidelines includes: to establish a uniform set of rules for the operation of voluntary contributions; provide the necessary modalities for withdrawal; utilize voluntary contributions to enhance retirement benefits; to engage retirees to utilize voluntary contributions to increase their existing pensions.