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Plugging the Pensions Gap

Nicola Bumpus, Senior Associate, and Matthew Rowbotham, Associate, Pinsent Masons LLP, look at pensions issues for M&A activity in the current climate

 
Nicola Bumpus Senior Associate and Matthew Rowbotham Associate Pinsent Masons LLP look at pensions issues for M&A activity in the current climate
 
Where a company sale is on the cards the proposed buyer will need to investigate that company's pension provision as part of its due diligence. There are usually few problems if the company operates a money purchase stakeholder or personal pension scheme. However if it participates in a registered occupational final salary pension scheme the position is often more complicated.
Section 75 Debt
 
Where an employer ceases...

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