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Pension scheme buyouts and buy-ins
Practical Law UK Practice Note 5-385-3758 (Approx. 30 pages)
Pension scheme buyouts and buy-ins
by Jill Clucas, Hogan Lovells LLP
This practice note examines pension scheme buyouts and buy-ins and considers key issues for employers and trustees in full and partial buyouts, buy-ins and other deferred liability mitigation exercises. The note also looks at the statutory restrictions on buying out accrued rights in former contracted-out salary-related schemes and gives a brief summary of the impact of the Insurance Act 2015.
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