Non-matrimonial pensions: the forgotten discussion [2020] Fam Law 95

This article looks at the approaches that have been adopted in valuing the non-matrimonial element in businesses – the asset class from which most of the case law arises – before going on to consider the approaches that might be adopted for doing the same work in respect of pensions. It is referenced by court in a reported case and in other articles and has also been given to District Judges as part of their training pack.

Practitioners – who are often nervous about dealing with pensions, and deferential to an expert report – need to be aware that different approaches to valuing the pensions, and the non-matrimonial element, can lead to vastly different outcomes. To understand when one approach might be favoured over another requires some knowledge of the nature of a pensions scheme, and an understanding of how the different methodology might work. The article aims to help the practitioner who is embarking on that process or looking to understand or critique the assumptions made by a pensions expert.

Link to article here; https://www.lexisnexis.com/uk/legal/results/enhdocview.do?docLinkInd=true&ersKey=23_T273954039&format=GNBFULL&startDocNo=0&resultsUrlKey=0_T273954041&backKey=20_T273954042&csi=432082&docNo=1&scrollToPosition=25.600000381469727

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