Pension scheme buyouts and buy-ins

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 includes a summary of statutory restrictions on buying out accrued contracted-out rights that continue to apply despite the abolition of salary-related contracting-out on 6 April 2016.

Jill Clucas, Hogan Lovells LLP

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