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Articles

Pension splitting in England and Wales

Pages 41-61 | Published online: 01 Feb 2008
 

Abstract

In this paper, I examine the recent UK developments concerning pension division in divorce cases, particularly in relation to earmarking and splitting. of particular interest are the welfare (standard of living) effects of pension division and valuation issues, which have been found to be especially tricky in the debate over pension splitting, and which I examine in terms of expectation, reliance, restitution, rehabilitation, partnership and needs-based standards of appraisal. The recent extension of the law affecting pension rights at divorce can be seen as improving upon the courts' traditional reluctance to deal with uncertain assets, given that there are ways of valuing these. The difference between earmarking and splitting is not great, as it is possible to translate one type of award into the other.

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