Emily Rowley

Associate director


Emily advises trustees and employers on a wide range of pensions matters for both DB and DC schemes, with particular expertise in pensions taxation, public sector pensions and the complexities that arise with non-associated multi-employer schemes.

Emily’s recent DB experience includes:

  • Advising on issues relating to the annual allowance and lifetime allowance, fixed and enhanced protections and transitional ‘A day’ tax protections
  • The interpretation of and changes to scheme rules, including consolidating rule amendments
  • Benefit rectification exercises, including changes resulting from GMP reconciliation and GMP equalisation
  • Buy-ins, buy-outs and winding-up pension schemes
  • Advising on the operation of section 75, including the calculation of debts and ways to manage debts, such as flexible apportionment arrangements
  • Liability management exercises such as PIEs and ETVs
  • Advising on scheme closures and associated updates to scheme communications
  • Issues arising from public sector outsourcing, fair deal and protected rights.

In relation to DC schemes, Emily’s recent experience includes advising on:

  • Transfers to DC master trusts
  • Offering and implementing DC flexibilities
  • Fund mapping exercises and the creation of default arrangements
  • Annual DC chair’s statements.

Emily has a particular interest in the application of diversity to trustee boards, having written and spoken on the subject.

Memberships and Qualifications

Association of Pension Lawyers (Full Member)

APL Education and Seminars Committee

Career history

Qualified: 2015, England and Wales

Pensions experience: 2015

Joined Sackers: 2016

Employers: Stephenson Harwood (2015-2016)

Academic history

University of Exeter (2005-2008)
College of Law (2009-2010)


Further Information

Extracurricular interests and activities:
Running, skiing and exploring.