Attachment, previously known as earmarking, enables separate percentages of the lump sum death benefit and tax-free cash sum to be paid to an ex-spouse.  Unlike under English Law it is not possible under Scottish Law to attach a percentage of the pension income.

Because of this and other issues pension sharing is generally preferred.  Nevertheless in particular circumstances attachment can be a useful tool.

• To enable the ex-spouse to access the tax-free lump sum
• 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.