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Pensions

This section contains a range of information resources on how pensions and divorce. This includes guides to valuing pensions and also options for sharing pensions by methods such as offsetting or attachment.
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sharingpensions

Sharing Pensions is a website focused on annuity rates, annuity quotes, pensions and retirement planning including long term care annuities. To value a defined benefit pension scheme on divorce, use the online valuation to produce an Actuarial Report and compare this to the CETV from the provider.

Use of the BDM Express Pension Valuation - Scottish Law

Notes on the use of Bradshaw Dixon & Moore's Express Pension Valuation (EPV) for cases under Scottish Law

The Pensions Advisory Service
The Pensions Advisory Service (TPAS), is an independent voluntary organisation that is grant-aided by the Department for Work and Pensions. TPAS provides information and guidance to members of the public, covering State, company, personal and stakeholder schemes.
DWP Study into Pensions on Divorce
The qualitative study reported here is one of three studies commissioned by the Department of Social Security and undertaken in 1998 by Social and Community Planning Research (now the National Centre for Social
Research) to monitor the impact of new legislation on the treatment of pension rights on divorce.
Independent valuation - to do, or not to do?

How to decide whether you should consider doing independent actuarial valuation of a pension.

FORUM DIGEST: Pensions: Pension offsetting/Maskell v Maskell, and beyond?

A digest of the posts in the ‘Pensions: Pension offsetting/Maskell v Maskell, and beyond?’ Forum. Pertinent Case Law and Legal Articles; Pension Offsetting and the 25% ‘Rule’.

FORUM DIGEST: Pensions - Final Salary Pensions

A digest of the posts in the Pension: Final Salary Pensions Forum covering: QUESTIONING WHETHER CETVs ARE UNDERVALUED;MORTALITY ISSUES;ADDITIONAL STATE PENSION;PENSION OFFSETTING;CAN A PENSION SHARE ORDER BE IMPOSED

FORUM DIGEST: PENSIONS - Solicitors and CETV values

A digest of posts in Pension: Solicitors and CETV Values covering: CETV CORRECTION FOR OFFSETTING - APPARENT COURT PRACTICE - THE 25% ‘RULE’; PENSION APPORTIONMENT IN/OUT MARRIAGE; AN ACTUARY’S VIEW ON THE 25% RULE, PENSION APPORTIONMENT IN/OUT MARRIAGE AND OBTAINING ACTUARIAL REPORTS; A BARRISTER’S VIEW ON CETVs, THE 25% RULE, PENSION APPORTIONMENT IN/OUT MARRIAGE AND OBTAINING ACTUARIAL REPORTS; SCOTTISH LAW; SOLICITORS, FSA ACCREDITATION + COMPLAINTS; TAXATION + CETV ADJUSTMENT

FORUM DIGEST- Legal Aspects of Pensions on Divorce

A digest of posts in Pension:Legal Aspects of Pensions on Divorce covering: LAWYER'S VIEW OF HOW COURTS APPROACH OFFSETTING; VALUATION CONSIDERATIONS FOR OFFSETTING; PROVISION OF PENSION SHARING INFORMATION; UNDERFUNDED SCHEMES; FINANCIAL DAMAGE LIMITATION FROM PENSION SHARING; TREATMENT OF PENSION CREDIT; IFA SELECTION

Examples of how much a CETV can undervalue a pension
This short document provides examples of how much a CETV can undervalue a pension based on the pension type, e.g. NHS or armed forces etc.
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