Second state pension (S2P) definition

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Pensions—the state pension

Pensions—the state pension This Practice Note sets out the different types of state pension, the qualifying criteria, implications within divorce/dissolution, nullity or separation proceedings, obtaining information and disclosure, and orders that may be made by the court in family proceedings. It reflects the reform of state pensions and provides guidance on the consequences in a family law context. This Practice Note provides guidance on: • the old state pension scheme for those reaching state pension age prior to 6 April 2016, and • the new state pension scheme for those reaching state pension age on or after 6 April 2016 The state pension may be overlooked on divorce, dissolution, nullity or (judicial) separation, because it may be perceived as worth little or because its structure and/or the possibilities available to meet the parties’ financial needs are not understood. Full information regarding state pension rights should be obtained during the financial disclosure process using Form BR19 (application for a state pension forecast) and Form BR20 (which will provide a cash...