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Pensions on Divorce

Pensions on Divorce
2nd Edition
ISBN:  9781908013194
Published by:  Sweet & Maxwell
Publication Date:  20 Sep 2013
Subscription Information:  Non-Subscribable Product
Format:  Hardback
PRODUCT INCLUDES:
Hardback
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This new 2nd edition explains in an accessible fashion one of the most technical and pitfall-strewn areas of family law practice. It looks at the law and procedure relating to the redistribution of pension rights on divorce, covering the different types of pensions, the powers and procedures of the court, the actuarial issues involved, and how to deal with the many different situations that can arise.
The 2nd edition has been completely updated to cover new legislation, with extensive notes on current regulations.

  • Explains what powers the court has to intervene and redistribute pension rights
  • Goes through the procedural mechanisms which the court will follow in carrying out intervention and redistribution
  • Discusses the circumstances in which the court will consider it appropriate to intervene and redistribute pension rights or make some other compensatory provision
  • Examines the options available to the court when there is no definitive ruling
  • Looks at the actuarial issues that can arise
  • Includes all the standard forms required
  • Features a comprehensive series of tables and ready-reckoners to assist in determining the best course for clients

CONTENTS

PREFACE

SECTION A: LAW AND PROCEDURE
Chapter 1.  Different types of pension
Chapter 2.  Cash Equivalents
Chapter 3.  Historical overview of pension redistribution by the courts on divorce
Chapter 4.  Law and procedure in relation to Pension Sharing Orders
Chapter 5.  Law and procedure in relation to Pension Attachment Orders
Chapter 6.  International Issues
Chapter 7.  Pensions on Divorce and Insolvency
Chapter 8.  Solutions for cases in which Pension Sharing Orders are not appropriate
Chapter 9.  The work of the Pensions Ombudsman
Chapter 10. Implementation Issues
Chapter 11. Pension sharing and attachment on dissolution of civil partnership
Chapter 12. The Section 25 factors, Fairness and Equality in relation to pensions
Chapter 13. Off-setting

SECTION B: ACTUARIAL SECTION
Chapter 14.  Actuarial issues arising from the use of CEs
Chapter 15.  The “shorter career” public sector schemes
Chapter 16.  Some “longer career” public sector schemes
Chapter 17.  Some private sector schemes

SECTION C: RELEVANT LEGISLATION
Statutes

  • Matrimonial Causes Act 1973, sections 21A, 21B, 21C, 24B, 24C, 24D, 24E, 24F, 24G, 25, 25A, 25B, 25C, 25D, 25E, 25F, 25G, 28, 31, 37, 40A and 40B
  • Welfare Reform and Pensions Act 1999, sections 11, 23, 24, 26, 27, 28, 29, 31, 33, 34, 35, 41, 46, 47, 85(3) and schedules 5 and 6
  • Matrimonial and Family Proceedings Act 1984, sections 17, 18, 19, 20 and 21
  • Pension Schemes Act 1993, section 1
  • Pensions Act 2008, sections 107, 108, 109, 111,112, 116, 117, 118 and 120
  • Insolvency Act 1986, sections 342A, 342B and 342C

Statutory Instruments

  • Family Procedure Rules 2010 (SI 2010/2955) (as amended) rules 9.3, 9.4, 9.14, 9.15 and 9.29 to 9.45, Practice Direction 9A, paragraphs 10 and 11 and Practice Direction 25D
  • Pensions on Divorce etc (Provision of Information) Regulations 2000 (SI 2000/1048), regulations 2-5 and 7-8
  • The Pensions on Divorce (Charging) Regulations 2000 (SI 2000/1049), regulation 9
  • The Pension Sharing (Valuation) Regulations 2000 (SI 2000/1052), regulations 1 and 2
  • The Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 (SI 2000/1053), regulations 3 and 5-6
  • The Divorce etc. (Pensions) Regulations 2000 (SI 2000/1123),  regulations 3 and 9
  • The Sharing of State Scheme Rights (Provision of Information and Valuation) Regulations 2000. SI 2000/2693, regulations 1-4
  • The Occupational Pension Schemes (Transfer Values) Regulations 1996 (SI 1996/1847) as amended by The Occupational Pension Schemes (Transfer Values)(Amendment) Regulations 2008 (SI 2008/1050), regulation 7
  • The Personal Pension Schemes (Transfer Values) Regulations 1987 (SI 1987/1112) as amended by The Occupational Pension Schemes (Transfer Values)(Amendment) Regulations 2008 (SI 2008/1050) and The Occupational Pension Schemes (Transfer Values)(Amendment) Regulations 2008 (SI 2008/2450), regulation 3

SECTION D: MISCELLANEOUS MATERIALS
FORM E, paragraph 2.13
FORM P – Pension Inquiry Form
FORM P1- Pension Sharing Annex
FORM P2 – Pension Attachment Annex
FORM PPF – Pension Protection Fund Inquiry Form
FORM PPF1- Pension Protection Fund Pension Compensation Sharing Annex
FORM PPF2 – Pension Protection Fund Pension Compensation Attachment Annex
FORM D81 - Statement of information for a Consent Order in relation to a financial remedy
FORM BR 19 – State pension forecast
FORM BR20 – Additional State Pension valuation
Sample letters of instruction to a pensions actuary for an expert’s report
Income Equality tables
State Pension Age tables

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