Retail e-briefing: how should pension schemes treat same-sex married couples and civil partners
Next year, the Marriage (Same Sex Couples) Act 2013 will make it lawful for same-sex couples to marry in England and Wales. The act is due to come into force in summer 2014. (It will not apply to Scotland or Northern Ireland.)
Employers and pension scheme trustees will need to consider how they will treat same-sex married couples in respect of survivors’ benefits under their scheme. References to ‘marriage’ and related terms under scheme rules will also need to be updated. However, any such decisions are likely to be influenced by the decision of the Employment Appeal Tribunal in Walker v Innospec, a case concerning the entitlement of a surviving civil partner to a spouse’s pension under an occupational pension scheme. The appeal in that case is due to be heard in January 2014.
The Marriage (Same Sex Couples) Act 2013 received Royal Assent on 17 July 2013. The provisions in the act that make same-sex marriage lawful in England and Wales are not yet in force, but they are expected to be brought into force next summer…
If you are registered and logged in to the site, click on the link below to read the rest of the Eversheds briefing. If not, please register or sign in with your details below.
News from Eversheds
News from The Lawyer
Briefings from Eversheds
The summer edition of Eversheds’ UK Pensions Agenda is out. It summarises 10 key issues affecting UK pension plans and plan sponsors.
International industrial and manufacturing businesses that have Italian businesses or subsidiaries with banking facilities in Italy should be aware of recent Italian tax changes.
Analysis from The Lawyer
A new breed of lawyer is smoothing the path for companies entering emerging or unstable jurisdictions
‘Exotic’ investors and opportunities for legal work beyond M&A feature in The Lawyer’s high-level roundtable debate on south-east Europe