||All England Reporter
|| All ER (D) 17 (May)
|| EWHC 964 (Ch)
Sarah Asplin QC sitting as a deputy High Court judge
||Keith Rowley QC (instructed by Eversheds LLP) for the claimants.
||Paul Newman (instructed by Pinsent Masons) for the first defendant.
||Nicolas Stallworthy (instructed by Rowley Ashworth) for the second and third defendant.
||1 May 2008
Pension - Pension scheme - Company pension scheme - Money purchase benefits - Actuarial factors - Whether scheme money purchase scheme - s 73.
In ruling on a pension scheme for the purposes of s181 of the the court held that the application of actuarial factors was not inevitably fatal to the contention that the benefits arising from the members' interest were money purchase benefits. It should make no difference whether the trustee had secured such benefits by means of 'internal annuitisation' or purchased an annuity in the market, either in its own name or that of the member.
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