Pensions issues ondivorce

Despite the introduction of pension sharing, a third and potentially more appropriate option for dividing pension assets on divorce, it is still important to understand earmarking and offsetting. To avoid having to include clumsy alternatives, this article assumes it is the man who has the original pension scheme benefits. Any reference to trustees should be taken to include administrators, where appropriate. Any mention of a personal pension can be taken to include a stakeholder pension, unless the context requires otherwise. Ever since 12 October 1984, the Matrimonial Causes Act 1973 ...