may be state-provided or provided by private institutions. Up to three different options may be available to deal with each (and usually it will be most economic to involve a pensions specialist to provide recommendations if mistakes or loss of value are to be avoided):

• Attachment (formerly “ear-marking”) will siphon a specific share of benefits to the spouse – much of which is conditional on not having remarried beforehand
• Sharing (formerly “splitting”) creates a second and separate pension fund for the spouse either with the same provider (the “internal transfer”) or with a new provider (the “external transfer”)
• Offsetting – when no specific arrangements are made in relation to a pension – it is left with the person in whose name it now is because that is appropriate in the circumstances of the other financial arrangements being made.