Macguire, Sarah

Sarah Limbert

Senior Associate

Sarah Limbert's particular expertise covers the provision of pensions advice to both trustees and employers on the changes implemented by the Pensions Act 2004 and the Finance Act 2004, in particular the Financial Assistance Scheme, the Pension Protection Fund and tax simplification. Sarah has provided advice to trustees in relation to trustee responsibilities, powers, duties and liabilities including conflicts of interest and governance issues and has presented at trustee training sessions.

She has also advised on the implications for trustees and employers, arising out of the law of age discrimination and the member nominated trustee requirements. In addition, Sarah has experience in drafting scheme documentation predominately in relation to the Finance Act 2004 changes, age discrimination and scheme benefit changes together with consolidations and re-writes of pension scheme trust deeds and rules.

Sarah has advised trustees in relation to scheme wind-ups and scheme mergers. She also has some investment experience in particular, advising trustees on employer related investment issues. Sarah has also advised trustees in relation to pension schemes internal dispute resolution procedures and Pensions Ombudsman complaints.


  • Advising the trustees of a pensions scheme regarding a Pensions Ombudsman complaint relating to the value of transferred-in benefits.
  • Advising the trustees in relation to the implementation of a new investment strategy.
  • Acting for an employer, negotiating pension benefits payable following a TUPE transfer.
  • Provision of advice to the trustee of a scheme following a proposal by a company to change the definition of “Incapacity” under the trust deed and rules.
  • Advising the trustees in relation to a merger with another scheme.
  • Advising a sponsoring employer in relation to the closure of its scheme to final salary future accrual and drafting the relevant documentation.


  • College of Law, Birmingham, 2004
  • University of Birmingham, 2003
  • The University of Manchester, 2002


  • England and Wales, 2006