Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
This Practice Note sets out different types of overseas pension plans and their features as well as valuation, procedural and enforcement issues that...
Prescribed valuation methodWhether a pension is to be the subject of offsetting, attachment or sharing, the prescribed method of valuation is the cash...
Parties to divorce or dissolution proceedings will have to think carefully about the various insurance products that they hold either individually or...
In proceedings for divorce, nullity, judicial separation or dissolution of a civil partnership, the court has the power to redistribute the benefits...
This Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to defined benefit pension schemes....
1IntroductionThis letter is written as a joint instruction to you as an expert in financial remedy proceedings relating to divorce proceedings between...
A pension sharing order must be expressed as a percentage of the pension arrangement’s cash equivalent (CE) value—it is not possible to fix an amount...
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
This Practice Note provides guidance on:•the old state pension scheme for those reaching state retirement age prior to 6 April 2016, and•the new state...
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