RPSM10100010 - Technical Pages: Death benefits: Overview: Contents

Overview: Contents

RPSM10100020Authorised and unauthorised member payments made following the death of the member
RPSM10100030Payments covered by the legislation
RPSM10100040Other transactions regarded as payments
RPSM10100050The pension death benefit rules and the lump sum death benefit rule
RPSM10100060The pension death benefit rules
RPSM10100070The lump sum death benefit rule
RPSM10100080Restricted lump sum death benefits where the member dies after reaching age 75
RPSM10100090Benefits provided on the death of the member and the lifetime allowance
RPSM10100100Dependant pension benefits are not tested for lifetime allowance purposes following the death of the member
RPSM10100110Taxation of an authorised member payment made following the death of the member
RPSM10100120Taxation of an unauthorised member payment made following the death of the member