2025-03-27https://repository.covenantuniversity.edu.ng/handle/123456789/32120This paper examines the new Pension Reform Act 2004. Evidence of experience of other countries' pension reform and the problems of the pre-reform era are provided. The objectives and benefits of the new reform are highlighted. The papers among others recommend that the National Pension Commission should be well funded, equipped and manned for it to be able to perform its functions.application/pdfHJ Public FinanceArticle