The WLR Daily case summaries
[2010] WLR (D) 65
TRUSTS — Pension scheme— Winding up— Priority of liabilities on winding up of occupational pension scheme in deficit— Non-final salary benefits— Employer’s contributions matching employee’s voluntary contributions for pension benefits— Whether benefit from employer’s contribution“derived from” payment by member of voluntary contributions— Pensions Act 1995, s 73(3)(4)(c)— Occupational Pension Schemes (Winding up) Regulations 1996 (SI 1996/3126 ), reg 13