Attachment, previously known as earmarking, enables a percentage of the pension income to be paid to an ex-spouse.  Separate percentages of the lump sum death benefit and tax-free cash sum can also be made over.

However there are issues which normally offset the advantages of such orders, and pension sharing is generally preferred.  Nevertheless in particular circumstances attachment can be a useful tool.

• To enable the ex-spouse to access a higher percentage of the tax-free lump sum than otherwise possible
• To enable the ex-spouse to receive the lump sum life benefit, perhaps on behalf of a young family.  This is especially useful where the pension holder is in poor health and cover would not otherwise be obtainable at an affordable price.