Marriage (Same Sex Couples) Act 2013: impact on pensions
By Suzanne Burrell
The Marriage (Same Sex Couples) Act 2013 comes into force on 13 March 2014, with the first same-sex weddings taking place on 29 March 2014.
This act enables same-sex couples to marry under the law of England and Wales and for civil partners to convert their civil partnerships to marriage.
With the introduction of civil partnerships in 2005, occupational pension schemes were required to provide death benefits to a surviving civil partner so that civil partners are entitled to the same level of benefit as a spouse for pensionable service from 5 December 2005 and for the period from 6 April 1988 to 4 December 2005 a surviving civil partner must be provided with the level of contracted-out benefits that are provided in respect of a spouse…
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