Pensions on Divorce: A Practitioner's Handbook 4th Edition

Pensions on Divorce: A Practitioner’s Handbook is written by a distinguished team of family law and actuarial experts. It 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.

The period since the 3rd edition in 2018 has seen some big changes both in pensions generally and in the way the courts deal with pensions on divorce, including the consequences for public sector pensions of the McCloud litigation, the significant changes in the pensions tax regime, the two reports of the Pension Advisory Group and some significant pensions on divorce case law.

This new 4th edition 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. Various public and private pension schemes commonly encountered by practitioners are covered in a clear and straightforward manner. It is a single, authoritative source providing detailed and straightforward analysis on the topics covered, including:

• Different types of pension
• State Pensions
• Cash Equivalents and associated actuarial valuation issues
• Pension freedoms and divorce
• Pensions taxation
• Pension on divorce experts (PODEs)
• Law and procedure in relation to pension sharing orders
• Section 25 factors, fairness and equality in relation to pensions
• Offsetting
• Unusual situations that create problems with PSOs
• Implementation and enforcement issues
• International issues
• Insolvency and pensions on divorce and the PPF
• The ‘shorter’ and ‘longer career’ public sector schemes
• Various private sector schemes

This new 4th edition confirms Pensions on Divorce as an essential reference for anyone advising in the field, whether as a financial remedies practitioner, an accountant or an actuary.