Same Sex Marriages – Action for Pension Plans

    View Authors February 2014

    The key provisions of the Marriage (Same Sex Couples) Act 2013 are due to come into force on 13 March 2014 and the first same sex marriages can take place on 29 March 2014. This legislation affects survivors’ benefits provided by occupational pension plans.

    We recommend that trustees and employers consider the survivors’ benefits to be provided to same sex spouses and should ensure their intentions are reflected in their pension plan’s rules. Our publication sets out the key considerations and the recommended course of action.