(03-5644-1651) marimori@nrc.nikko.co.jp 12 Sharing Offsetting Earmarking Sharing 3 Offsetting 96 6 Earmarking clean break 2000 12 Sharing clean break Sharing Sharing Offsetting Earmarking Sharing clean break clean break 1 clean break = end one s relationship completely ( :Cambridge International Dictionary)
2.1 2.2 3 2.3 2 Earmarking/Sharing 2.4 3.1 3.2 3.3 2 6 3 4 5 12 Sharing 2 1960 0.74 70 0.93 80 1.22 90 1.28 2000 2.10 ( )=( 10 ) 1,000 ( ) 3 1985( 60) 40 67,000 2010 65 30 (1975 ) 25 10 47,470 4 2000 7 2001 3 5
(Sharing) Offsetting 12 Earmarking 2 3 6 4 1920 7 2.1 2 (contract-in, SERPS 8 ) 9 6 2 ( Lawdas Law Dictionary) 7 Earmarking Sharing 8 SERP: State Earnings Related Pension Scheme 5 State Second Pension(S2P) 9 Final salary(defined Benefit (DB) schemes: ) Money purchase (Defined Contribution (DC) Schemes: ) 2 2001 10 Stakeholder Pensions(DC) 93 Final salary Money purchase 2 Money purchase Money purchase Final salary
(contract-out) SERPS 20 10 11 12 SERPS 2000 5 2.2 3 Offsetting 13 Earmarking Sharing 3 Offsetting Earmarking Offsetting Sharing 3 Earmarking 1996 6 Sharing Sharing 2000 12 2.3 2 Earmarking/Sharing 1996 6 Earmarking (protective 10 2000 1 SERPS 67 535 67.50 11 12 13 Field(2000) 98 Offsetting 70 44 33 Earmarking Earmarking 17 8
trusts) 14 Offsetting Offsetting Offsetting Earmarking PA1995 15 MCA1973 16 PA1995 PA1995 Earmarking 96 6 PA1995 MCA1973 Earmarking 96 6 PA1995 17 (CETV) Earmarking 96 7 Earmarking Earmarking Earmarking 18 Death-in- (Death-in-Service Benefits) Service Benefits 19 Earmarking Earmarking Earmarking 20 21 22 2001 12 (%) Earmarking 14 (protective trusts) 3 PA1995 15 PA1995: Pensions Act1995 16 MCA1973: Matrimonial Causes Act1973 17 R. Ellison 18 19 Earmarking 20 Earmarking 21 22 2001 11 Earmarking (%)
Earmarking Earmarking clean break Earmarking Earmarking 23 Earmarking Earmarking clean break Earmarking Sharing WRAPA1999 24 MCA1973 Sharing FLA1996 25 98 Pensions Sharing Bill WRAPA1999 clean break 2 Sharing WRAPA1999 2000 12 2000 12 WRAPA1999 MCA1973 Sharing clean break Sharing 2000 12 26 Sharing Earmarking 27 (%) 23 Earmarking 24 WRAPA1999: Welfare Reform and Pensions Act1999 25 FLA1996: Family Law Act1996 26 NAPF(2000) Sharing FLA1996 Sharing Sharing Sharing 27 R. Ellison Sharing Sharing 2
Purchased Pension Graduated Pension Earmarking Discretionary Benefits 2 internal scheme (internal scheme option) option external scheme (external scheme option) 28 option Sharing Sharing Earmarking 50 Sharing Sharing Earmarking Sharing Sharing 29 2.4 CETV CETV CETV 30 CETV CETV Earmarking PA1995 96 CETV Discretionary Benefits 28 29 Field(2000) CETV 70-90 CETV 4 100-149 30 CETV: Cash Equivalent Transfer Value
CETV CETV Money-purchase (DC) Final-salary (DB) CETV Money-purchase Final-salary CETV 31 3.1 3 Arthur & Lewis (2000) clean break clean break 32 SERPS SERPS 31 (Past Service Reserve) (Share of fund) 32
3.2 3 3 3 or clean break Offsetting Earmarking Sharing Offsetting Earmarking Sharing Offsetting clean break
Offsetting Earmarking Sharing 1 3 clean break clean break Earmarking clean break Offsetting Offsetting Earmarking Earmarking Sharing clean break Sharing clean break 3 2000 12 33 Earmarking Offsetting 34 Sharing 2000 12 Earmarking Earmarking Offsetting 33 (separation) (divorce) Earmarking Sharing 34
clean break 3.3 Earmarking CETV Sharing Sharing Sharing ( ) Sharing ( ) ( ) CETV (Past Service Reserve) (Share of fund)
CETV 2 ( ) 9 ( ) Offsetting 1 Julia Field [2000] Pensions and Divorce: The 1998 Survey DSS Research Report No.117 National Association Pensions Funds (NAPF) [2000] Pension Sharing on Divorce made Simple Robin Ellison and Maggie Rae [2001] Family Breakdown and Pensions 2nd Edition Butterworths Sue Arthur and Jane Lewis [2000] Pensions and Divorce: Exploring Financial Settlement DSS Research Report No.118