ARTICLE · 15 MARCH 2023

Are Pension Adjustment Orders Enforceable On Transfer To Master Trust?

Arthur Cox

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The implementation of the European Union (Occupational Pension Schemes) Regulations 2021 (the "IORP II Regulations") has led many standalone defined contribution ("DC")...

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The implementation of the European Union (Occupational Pension Schemes) Regulations 2021 (the "IORP II Regulations") has led many standalone defined contribution ("DC") schemes to wind up and transfer to a master trust. Under a master trust arrangement, compliance with the IORP II Regulations and scheme management are managed by one master trust trustee in respect of multiple employer sub-arrangements or sections. The value of members' retirement accounts is transferred out of their original employer occupational pension scheme into the new master trust arrangement. This transfer from the original scheme into the master trust has created some unexpected issues, particularly in relation to pension adjustment orders ("PAO") that had been made in favour of non-member spouses in respect of member benefits in the original occupational pension scheme.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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