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Plan design

Requested factsheet

Equal treatment

In this time of changing pensions legislation, several other issues, that schemes will need to consider, are waiting in the wings. These relate to the equal treatment of employees and have pension scheme ramifications.

The Civil Partnership Act 2004 will require schemes to align the provision of death benefits to a registered same-sex partner with those for a surviving spouse. The Government also has to implement legislation to combat age discrimination by 1 October 2006, although exactly what this will mean for schemes remains to be seen. Thereafter, measures, arising from the European Commission, raise the prospect of schemes having to use 'unisex' annuity rates and the treatment of workers employed through an 'agency' on a basis no less favourable than that applying to other employees.

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