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23 October 2012
The right to enhancements of pensions for those taking early retirement transfer under TUPE but not rights deriving from a deferred pension nor the rights to the early retirement pension in so far as it provided a pension after the normal retirement age.
P&G sold one of its divisions to SCA. P&G agreed to pay SCA a sum equivalent to the value of the early retirement benefits that would transfer under TUPE. Pension benefits in so far as they relate to old age or disability are excluded from TUPE but not early retirement benefits.
The early retirement benefits were:
This book is intended as a handbook for advisers to employers, providing an overview of the...