PSI20.1.47 - Funding and Surpluses: Funding General - Death Benefits - In Retirement Pension For Widow, Widower Or Dependants

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

[PN13.16]

In those schemes where contributions are separately calculated for each member (see PSI20.1.44) or where the membership is too small to enable reasonably accurate funding on the basis of group experience, funding for a reversionary pension for a widow, widower or dependant is permissible only in respect of an employee who currently has a spouse or dependant prospectively entitled to benefit.

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