Correspondence: Philippa James, Rowe & Maw, 20 Black Friars Lane, London EC4V 6HD, UK. Tel: +44 (0)20 7782 8700; Fax: +44 (0)20 7736 2324; e-mail: pjames@roweandmaw.com

¹joined Rowe & Maw in September 1988 from the world of commerce and industry. She advises schemes on all aspects of pensions law and practice including scheme mergers and reorganisations, scheme documentation, and pension aspects on company sales and purchases. Philippa is a Fellow of the Pensions Management Institute (PMI), she is on the PMI Board of Examiners and principal examiner of the new law paper. She also serves on the PMI's Seminars Sub-Committee designing new courses for pension practitioners, and is a member of the Association of Pension Lawyers. Philippa is a contributing author of Tolley's Pensions Law and a regular speaker at conferences and seminars on various aspects of pensions law and practice.

Revised 19 June 2002.

Abstract

The purpose of this paper is to consider the extent to which there is any legal requirement to equalise guaranteed minimum pensions, and if so the ways in which this might be achieved.