Pensions and Tupe

Abstract

This article looks at the inter-relation of the Transfer of Undertakings (Protection of Employment) Regulations and occupational pension schemes. Although occupational pensions are generally excluded from the transfer of rights and liabilities under Tupe, there is still an impact. This article looks at: - The new pension protections applying from April 2005 under the Pensions Act 2004; and - The extent of the pensions rights and obligations that do transfer under Tupe (following the typically opaque ECJ decisions in Beckmann and Martin).