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Insights and Analysis
Pension issues on corporate transactions in the UK
13 November 2020
Pension issues in corporate transactions can be complex when a defined benefit (final salary) scheme is involved.
Factors to consider include:
- risks of action by the Pensions Regulator;
- penal fines and criminal sanctions announced in the March 2018 White Paper;
- implications of a share sale – what should buyers and sellers think about;
- implications of a business sale – what pension rights do and don't pass under TUPE; and
- pension issues arising from dividend payments, refinancings, internal reorganisations and other non-M&A transactions.
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Authored by the pension team
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London
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