Pensions on Divorce, 3rd Edition

Author: Judge Edward Hess
Publisher: Family Law LexisNexis
ISBN: 9781474310567

Previous Edition ISBN: 9781908013194
Published In: June 2018
Format: Hardback , 406 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Pensions on Divorce: A Practitioner’s Handbook is written by a distinctive author team of family law and actuarial experts. The book explains in an accessible practical style one of the most technical and pitfall-strewn areas of family law - the valuation and division of pension rights in divorce settlements.

At a time when practitioners are still grappling with unprecedented changes in pensions law, which has greatly affected the manner in which pension rights may be accessed, this handy practitioner text provides clear, comprehensive commentary on the law and procedure 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.

This new edition contains full details of the major changes including many government-led developments such as pension freedoms introduced in April 2015 by Taxation of Pensions Act 2014 and the introduction of the new state pension in April 2016.

These changes have affected the manner in which pensions fall to be considered by the court in many financial order applications. The book brings them altogether in a single authoritative source providing detailed and clear analysis on the topics covered, including:-

Different types of pension
The State pensions
Pension freedoms and divorce
Law and procedure in relation to pension sharing orders
Law and procedure in relation to pension attachment orders
Pensions on Divorce and Insolvency
Solutions for cases in which Pension Sharing Orders are not appropriate
Pension sharing and attachment on dissolution of civil partnership
The Section 25 factors, Fairness and Equality in relation to pensions
Offsetting
Actuarial issues arising from the use of CEs
The ‘shorter career’ public sector schemes
Some ‘longer career’ public sector schemes

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