Subjects:

Pensions Law, Family Law

Contents:

Introduction

1 Court Orders for financial relief

2 The development of the Courts' response to pension assets

3 Pension Sharing Orders

4 Pension Attachment Orders

5 The interaction of Pension Sharing and Pension Attachment Orders

6 Variation of Settlement Orders and pension schemes

7 Current pension tax regimes

8 Income withdrawal/draw down

9 Public service pension schemes

10 The new simplified regime for taxation of pensions

11 Implementation

12 Digest of cases

13 Civil Partnership Bill

14 Personal insolvency

Appendix: A. Matrimonial Causes Act 1973 sections 5, 10, 21 to 31A inclusive, 37

B. Matrimonial and Family Proceedings Act 1984 sections 12-24 inclusive, 27

C. Welfare Reform and Pensions Act 1999 sections 19, 21, 23-51 inclusive and schedules 5 and 6

D. Undertaking by Party with Pension Rights not to draw benefits under a Pension Scheme in such a way as to frustrate a Pension Sharing Order

E. Glossary

When a marriage breaks down, the pension fund is often one of the most important assets in dispute. This book provides a practical guide to the powers the Courts have in relation to pension funds and the way they can exercise those powers when granting financial relief following a decree of judicial separation, divorce or nullity of marriage.

Practical and up-to-date, the third edition includes: a summary of the main private and public pension schemes that practitioners will come across, explaining how they provide benefits for members -an introduction to the new unified tax regime for pension schemes brought in by the Finance Act 2004 that will apply with effect from April 2006 to all schemes -practical problems that arise on implementing pension sharing orders against the various different types of pension scheme -helpful analysis of the latest cases, giving the reader an accurate view of current judicial thinking -introduction to the provisions for pension sharing including registered same sex couples as contemplated in the Civil Partnerships Bill. -a new chapter on pensions and insolvency.;Written by a recognised expert in this area, it will be essential reading for family lawyers, actuaries and independent financial advisers looking for practical guidance to this complex area of law.