Walker Morris comments on order for 'serial rectification' of pension deeds
In autumn of last year the High Court handed down its eagerly awaited judgment in IBM UK Pensions Trust Ltd v IBM UK Holdings[1], finding that a deed created in 1983 (and subsequent replacement deeds) seeking to confer flexible retirement provisions upon certain employees should be retrospectively rectified so as to give effect to these intentions. The order for ‘serial rectification’ of the pension deeds is a practical lesson for employers and trustees executing consolidating documentation.
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