Pensions issues on a TUPE transfer
A note on the issues that arise in relation to pension arrangements on a relevant transfer which is subject to the Transfer of Undertakings (Protection of Employment) Regulations 2006. For a discussion of the case law affecting this area, see Practice note, TUPE: pensions cases.
Note: This document is in the process of being updated to reflect the changes to TUPE expected to take place in January 2014. For detailed information on the proposed changes, see Practice note, TUPE: future changes.