Pension issues on corporate transactions

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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Authored by the pension team