Laura Brook

Partner, Eversheds Sutherland

Laura is a partner in Eversheds Sutherland's London pensions team. Laura joined Eversheds Sutherland in 2006 and qualified as a solicitor in 2008. She advises trustees and corporate clients on all aspects of pensions law.

Her experience includes advising trustees and employers in relation to scheme mergers following company restructurings and post-merger rule consolidations; advice on pension scheme governance; acting for employers and trustees in relation to scheme funding negotiations and assisting with parent company guarantees and other security documents; advising employers and trustees in relation to scheme change and consultation exercises; providing corporate support and advice in relation to the pensions aspects of share and business sales, including advice in relation to employer debt legislation, anti-avoidance legislation and clearance; and providing training in respect of key pensions legislation and proposed or recent changes.

Contributed to

1

Calculating a section 75 debt

Practice notes

This Practice Note looks at how section 75 debts (also known as employer debts or statutory debts) are calculated for both single-employer and multi-employer defined benefit (DB) occupational pension schemes, including who is responsible for calculating the section 75 debt, the relevant calculation date, an example of a section 75 debt calculation, challenging a section 75 debt calculation and, in relation to multi-employer schemes, orphan liabilities.

Pensions