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Pension – Contributions. The claimant brought proceedings, contending, among other things, that he was entitled to a tax free cash lump sum (TFCLS) equating to 25% of the value of part of his pension held as a protected rights fund (PRF), and seeking to know whether he was entitled to vest his PRF with a third party as an open market option (OMO). The Chancery Division held that no agreement as to the TFCLS had been made as the claimant contended, and that the terms of a settlement between the claimant and the defendant pensions company prevented the OMO.
Pension – Contributions. The claimant brought proceedings, contending, among other things, that he was entitled to a tax free cash lump sum (TFCLS) equating to 25% of the value of part of his pension held as a protected rights fund (PRF), and seeking to know whether he was entitled to vest his PRF with a third party as an open market option (OMO). The Chancery Division held that no agreement as to the TFCLS had been made as the claimant contended, and that the terms of a settlement between the claimant and the defendant pensions company prevented the OMO.
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