Pensions on Divorce Practitioners Handbook

Commentary

Source Currency: 3rd Edition, June 2018

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.

The book is a practical, accessible, and comprehensive commentary on all the major changes affecting pensions on divorce including: the new government-led pensions freedom, pensions sharing and pensions attachment orders, the new state pensions and private and public-sector schemes. It provides detailed analysis of 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 third 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