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ARTICLE · 24 FEBRUARY 2024

Scheme Amendments Under The Spotlight (Again)

Gowling WLG
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In January 2024, the High Court handed down judgment in a case that provides useful clarification on when a court will be prepared to sever a valid amendment to a pension scheme...

United KingdomEmployment and HR
Ian Gordon
Ian Gordon
Josh Sheppard
Josh Sheppard
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In January 2024, the High Court handed down judgment in a case that provides useful clarification on when a court will be prepared to sever a valid amendment to a pension scheme so that it is not rendered ineffective by an invalid amendment made at the same time. This scenario can occur quite often in practice so this clarification (as well as the result in the case) will be welcomed.

Avon Cosmetics Limited v Dalriada Trustees Limited concerned the validity of one of several amendments made in 2006 to the Avon Cosmetics Pension Plan (the Plan). The amendment was intended to replace final salary accrual with accrual on a Career Average Revalued Earnings (CARE) basis and to sever members' final salary link by treating them as having retired on the date the change was made.

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