Under the Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006), any purported variation of a contract of employment that is, or will be, transferred is void 'if the sole or principal reason for the variation is the transfer' However, such a variation will not be void: • if the sole or principal reason for the variation is an economic, technical or organisational reason entailing changes in the workforce (ETO reason), provided that the employer and employee agree that variation, or • the terms of that contract permit the employer to make such a variation In determining whether the transferee can change the provider of an employee benefit following a relevant transfer under TUPE 2006, it will therefore be necessary to: • identify the contractual and non-contractual terms of employment • assess whether the proposed change amounts to