- section 9(2B) rights
England, Scotland, WalesRights to pension benefits in a contracted-out salary-related scheme (COSR scheme) which satisfies the so-called "reference scheme" test. Referring to section 9(2B) of the Pension Schemes Act 1993, section 9(2B) rights are the successor provisions to guaranteed minimum pensions, which no longer accrued after 5 April 1997. They refer to all a member's benefits in a COSR except additional voluntary contributions.
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
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