Lexis Nexis
Pensions on Divorce: A Practitioner's Handbook Third Edition
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Product description
Why should you buy Pensions on Divorce: A Practitioner's Handbook
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.
At a time when practitioners are still grappling with unprecedented changes in pensions law, which has greatly affected the manner in which pension rights may be accessed, this handy practitioner text 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.
This new 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
The book has long been an essential purchase for anyone advising in pensions on divorce.
Reviews
“… in my opinion this work has rightly assumed the role of the leading commentary in this specialist field. The second edition takes the quality of the first to a new plane. It is an indispensable text for anyone practising in the field of matrimonial finance, where the treatment of pensions will likely loom large. I recommend it enthusiastically ...” Mostyn J, foreword, second edition
“In the excellent book Pensions on Divorce it is stated at paragraph 6-004 that …” Mostyn J, in his judicial capacity in Goyal v Goyal [2016] EWFC 50, a case turning entirely on pensions issues.
Table of contents
CONTENTS
Table of Cases
Table of Statutes
Table of Statutory Instruments
PREFACE
SECTION A: LAW AND PROCEDURE
Chapter 1 - Historical overview of pension redistribution by the courts on divorce Prior to 1996
Chapter 2 - Different types of pension
Chapter 3 - The State Pension
Chapter 4 - Cash Equivalents
Chapter 5 - Pension Freedoms and Divorce
Chapter 6 - Taxation and Annual and Lifetime Allowances
Chapter 7 - Pension Experts and the Court (including a specimen letter of instruction)
Chapter 8 - Law and procedure in relation to Pension Sharing Orders Law
Chapter 9 - Law and procedure in relation to Pension Attachment Orders Law
Chapter 10 - The Section 25 factors, Fairness and Equality in relation to pension
Chapter 11 - Offsetting
Chapter 12 - Solutions for cases in which Pension Sharing Orders are not appropriate
Chapter 13 - Implementation and Enforcement Issues
Chapter 14 - The work of the Pensions Ombudsman
Chapter 15 - International Issues
Chapter 16 - Pension sharing and attachment on dissolution of civil partnership Civil partnerships
Chapter 17 - Pensions on Divorce and Insolvency
SECTION B: ACTUARIAL SECTION
Chapter 18 - Actuarial issues arising from the use of CEs
Chapter 19 - The ‘shorter career’ public sector schemes
Chapter 20 - Some ‘longer career’ public sector schemes
Chapter 21 - Some private sector schemes
SECTION C: RELEVANT LEGISLATION
SECTION D: MISCELLANEOUS MATERIALS
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