RPSM12304010 - Scheme Administrator Pages: Information Requirements and Administration: Information requirements where the scheme member has died: Information from the scheme administrator to the deceased's personal representatives

Information from the scheme administrator to the deceased's personal representatives

Following the death of a member, the scheme administrator is required to provide certain details to the deceased member’s personal representatives.

Relevant lump sum death benefits

The scheme administrator must provide the personal representatives with details of

• the amount and date of any relevant lump sum death benefit (see below) paid by the scheme in relation to the member
• the percentage of standard lifetime allowance expended by any such relevant lump sum death benefit paid by the scheme in relation to the member.

This information is to be provided within 3 months of the final such payment being made.

A relevant lump sum death benefit includes

• a defined benefits lump sum death benefit'
• an uncrystallised funds lump sum death benefit.

Benefit crystallisation events

The scheme administrator is required to advise the personal representatives of the deceased member of the cumulative total percentage of the standard lifetime allowance crystallised by the deceased member (excluding any relevant lump sum death benefit (see above) in respect of the deceased member), if the personal representatives request this.

This information requirement extends to

• any benefit crystallisation events in respect of the deceased member's rights under the scheme, to the extent that the sums or assets subject to the benefit crystallisation event and any sums or assets subsequently representing those sums or assets have not been transferred to another registered pension scheme, and
• where sums or assets have been transferred to the scheme from another registered pension scheme (whether directly or indirectly) in respect of the deceased member, any benefit crystallisation event in connection with those sums or assets, and any benefit crystallisation event in connection with any other sums or assets held prior to the transfer which those transferred sums and assets represented.

The scheme administrator must provide the personal representatives with this information within 2 months of the request being received.

Guidance on calculating the cumulative total percentage of standard lifetime allowance crystallised for the purposes of providing information under this provision is at RPSM12303040.