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General Support on Pensions
A Client's Guide to Pensions in Divorce PDF - This guide is written for individuals going through the divorce process.
A Lawyer's Guide to Pensions in Divorce (Part 1) PDF - How to deal with pensions at each stage of the divorce.
A Lawyer's Guide to Pensions in Divorce (Part 2) PDF - Supporting technical information
Pensions, Ill-health and Divorce PDF – This paper considers the impact of ill health on the valuation and allocation of pensions in the event of divorce or dissolution.
Article – The basis for calculating CETVs is changing PDF – This article examines the calculation basis of CETVs and how this affects their use whilst dividing pension assets.
Six reasons why CETVs and CEBs are an inappropriate valuation method PDF An analysis of Cash Equivalent Transfer Values and Cash Equivalent Benefits, and why they are an inappropriate pension valuation method in divorce (and dissolution)
Forms
Pension Identification Form PDF - This form is for individuals going through a divorce. It collects information about both the client and their spouse in an ordered and logical way to reduce the possibility of significant assets being inadvertently “overlooked”.
BR20 for SERPS: The Pension Service provides an on-line form or ring 0845 3000168. Please let us know if you find the link has been broken.
Pension Sharing
To order a Pension Sharing Report you can ring us for a quote and pre-completed instruction template, fill in our instruction template or write your own instruction.
Guided Quotation Service PDF - An introduction to our optional quote and pre-completed instruction template service. Guided Instruction Template Word - A useful word processing document template on which to base a free-form actuarial report instruction. You can also download completion notes PDF
Offsetting
To order an Offsetting Report use the same options as ordering a Pension Sharing Report above.
Express Pension Valuation
EPV Brochure PDF
Independent Review Link
EPV Data Required List Word – A list of the information required by the Express Pension Valuation in order to produce a report.
Example Actuarial report (EPV) PDF – An example of the Actuarial Report created by the EPV
EPV Tutorial PDF – Instructions: How to use the EPV
EPV Technical Note PDF – A technical explanation of what the EPV is for, how it compares to other valuations and the actuarial assumptions that it uses. Also contains advanced usage instructions.
EPV usage within Scottish Law PDF – A technical note explaining how the EPV should be used to value pensions that are part of a Scottish Law divorce or dissolution process.
Trusts
Trust Relief Service Description PDF
Trust Relief Case study PDF
Trust Relief report – Assessing the present value of an interest in a trust PDF
Opening PDF files
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Pensions
