The first same sex marriage ceremony in the UK will take place shortly after midnight on Friday 29 March 2014. Whilst the subject of pensions is unlikely to be the first thing on the happy couple’s minds it is something which those who run occupational pensions schemes need to think about and act on. The Marriage (Same Sex Couples) Act 2013 affects survivors’ benefits provided by occupational pension plans. We recommend that trustees and employers consider the survivors’ benefits to be provided to same sex spouses and ensure their intentions are reflected in their pension plan’s rules. Our February alert sets out the key considerations and the recommended course of action.