The PAG2 guidance says you need a PODE if:
- There is a disparity in state pension (£20pw)
- There is a significant age difference between them
- One or both have a serious medical condition
- Either party has benefits in a
o public sector pension
o uniformed service pension
- Any of the pensions have
o implicit guarantees – Retirement Annuity or Section 32
o or offer higher tax free cash
o Complicating features
- The combined value of their Defined Benefit pensions exceeds £100K
- They require an estimate of the level of income available from the pension share
- There is a choice of schemes to share
- Offsetting is being considered
If you are not sure, it is better to check. My website includes more information for you and your clients.
If you are still uncertain, please ask; I am more than happy to confirm you don’t need one if it is not essential.