The treatment of Pension rights on divorce
著者
書誌事項
The treatment of Pension rights on divorce
HMSO, [1996?]
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注記
"Cm 3345"
内容説明・目次
内容説明
Pensions can be an important element in the totality of assets, financial and otherwise, to be taken into account in seeking an equitable financial settlement between divorcing couples. In recent research solicitors indicate that accont is taken of pension assets in a majority of divorce cases, although the survey of recently divorced women recorded a different perception. In accepting the apparently simple principal of granting a former spouse a share of the pension rights of a former partner, the government believes it is essential to work through the full consequeces for pension schemes, the taxpayer, individuals and third parties. This is the principle aim of this green paper.
目次
- Background to matrimonial law - financial provision on divorce
- issues of scope
- valuation
- pension splitting options
- scheme membership and external transfer issues
- benefits available to the former spouse and consequences for the scheme member
- legislative and procedural impact
- other issues
- financial implications
- summary of consultation questions.
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