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Hogan Lovells

Pension issues on corporate transactions

13 June 2018

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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