RPSM10303000 - Scheme Administrator Pages: Death benefits: Payment of lump sums: Contents
This guidance only covers deaths up to 5 April 2011. If the member died on or after 6 April 2011 see RPSM10106000.
Payment of lump sums: Contents
| RPSM10303010 | Member dies aged under 75: Taxation of a pension protection lump sum death benefit or annuity protection lump sum death benefit |
| RPSM10303020 | Member or a dependant dies aged under 75: Taxation of an unsecured pension fund lump sum death benefit |
| RPSM10303030 | Member dies aged 75 or over: How a transfer lump sum is applied in a receiving arrangement that is not a money purchase arrangement where the benefiting member is under age 75 |
| RPSM10303040 | Member dies aged 75 or over. Dependant nominates payment of a charity or transfer lump sum death benefit |
| RPSM10303050 | Member dies aged 75 or over: No nomination is made for payment of a charity or transfer lump sum death benefit |
| RPSM10303060 | Member dies before or after age 75: Winding-up a scheme simply to facilitate payment of a lump sum death benefit |
