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What is section 9 2b rights?

Updated: 9/16/2023
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From 6 April 1997 any salary related scheme that wants to Contract-out has to meet a test of overall scheme quality - the Reference Scheme Test (RST). Schemes must provide benefits for members that are broadly equivalent to, or better than, the pensions that would have been provided under the RST. These rights are known as post 97 COSR rights or section 9(2B) rights and are payable for men and women at the schemes normal pension age.

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Q: What is section 9 2b rights?
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