Personal Injury and Dependency

Lost pension rights are often considered in conjunction with lost earnings in personal injury claims. However, we are also instructed to consider the loss of pension rights on a stand-alone basis because the computation of the loss can be relatively complex and the overall amount can rival the loss of earnings in terms of quantum.

The approach taken by us in computing lost pension rights varies according to whether the claimant’s pension is contribution-based or benefit-based. It is vital for us to ensure that we have a clear understanding of the claimant’s pension rights, that we take full account of past and present arrangements and that we base our appraisal on the claimant’s key intentions such as the prospective retirement date and whether a lump sum would have been received on retirement.

Our forensic accounting expertise is based on a clear appreciation of the technical aspects underlying the appraisal of lost pension rights such as the discounting of future income, tax issues relating to contributions and benefits and the type of information that we need before we commence work.

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Further topics on Personal Injury and Dependency Cases