High
Court Ruling on Treatment of FSD under Insolvency Law
We previously notified members aware of the above court hearing and that
announcement is repeated below for the convenience of members.
The court hearing took place over the period November 24-30, 2010 at the
Royal Courts of Justice in
The issue before the court was how an FSD/CN should be treated under
The possible results were that an FSD/CN should be treated as:
The court has found that an FSD/CN should be treated as an expense of the
administration.
Following the court ruling, our chairman David Davies
said: "The trustee is very pleased at this decision.
"The difficulty arose out of the fact that the
legislation was silent on this point. Although the matter is likely to go to
appeal, we hope and believe that the judge's decision will be upheld.
"Our case is that if an insolvent company can ignore
FSDs and CNs altogether, it will frustrate The Pension Regulator's function in
protecting pensions, and arguably do so where it is needed most, when a company
goes under.
"The trustee believes that this judgment strengthens
its position in seeking to make recoveries for the scheme from Nortel companies
worldwide."
A press release by our legal advisers Hogan Lovells can
be seen by following this link:
http://www.hoganlovells.com/newsmedia/newspubs/detail.aspx?news=1762
The Pensions Regulator press release can be seen by
following this link:
http://www.thepensionsregulator.gov.uk/press/pn10-26.aspx
There has been other widespread press comment on this
ruling, examples being the Financial Times and Daily Telegraph which can be
seen by following these links:
http://www.ft.com/cms/s/0/a21797be-04aa-11e0-a99c-00144feabdc0.html#axzz17naXHddI
We will keep members informed of any further developments
on this matter
_______________________________________
Previous
Announcement – 29 September, 2010
We have
previously referred members to a press release posted on the Pensions
Regulator’s website on July 8, 2010. This stated that ‘The Pensions
Regulator has published a determination to issue a Financial Support Direction
(FSD) against 25 companies in the Nortel group in
Accordingly,
EMEA administrators have now asked the Companies’ court to rule on how an
FSD/CN should be treated under insolvency law. The court hearing will take
place towards the end of November 2010 and the interests of Plan members will
be fully represented at the hearing. We will publish a further announcement on
this website when the result of the court
hearing is known.
Members may
also be aware that an FSD determination has now been made in respect of
certain companies within the Lehman Brothers group and the administrators of
those companies have also applied to the Court for a similar ruling. Since
the legal issues in the two cases are identical (and
primarily ones of statutory construction) the Court has ordered
that they will be heard together.