Splitting of pension benefits between a divorced couple means ‘a clean break’ instead of remaining financially linked until retirement age as happens with earmarking. The ex-spouse is entitled to a pension credit that remains in the member’s current scheme or is transferred to a separate pension arrangement; most pension schemes insist upon the latter. The split means each can decide, within IR limits, when to take their pensions. but the ex-spouse is subject to the member’s chosen retirement date. The original term pension splitting now called pension sharing.