RPSM10105100 - Technical Pages: Death benefits: Lump sums pre 6 April 2011: Member dies aged under 75: Contents
This guidance only covers the position where the member died before 6 April 2011. If the member died on or after 6 April 2011 see RPSM10106000.
Authorised lump sum death benefits payable where the member died before 6 April 2011 and was under age 75
| RPSM10105110 | A defined benefits lump sum death benefit |
| RPSM10105120 | The amount of defined benefits lump sum death benefit that may be paid |
| RPSM10105130 | The types of lump sum benefits that are treated as a defined benefits lump sum death benefit |
| RPSM10105140 | Taxation of a defined benefits lump sum death benefit |
| RPSM10105150 | Payment of a pension protection lump sum death benefit |
| RPSM10105155 | The differences between a defined benefits lump sum death benefit and a pension protection lump sum death benefit |
| RPSM10105160 | Payment of an annuity protection lump sum death benefit |
| RPSM10105170 | Maximum pension or annuity protection lump sum death benefit |
| RPSM10105180 | Examples of payment of a pension protection lump sum death benefit or annuity protection lump sum death benefit |
| RPSM10105190 | Taxation of a pension protection lump sum death benefit or annuity protection lump sum death benefit |
| RPSM10105200 | An uncrystallised funds lump sum death benefit |
| RPSM10105210 | The maximum amount of uncrystallised funds lump sum death benefit |
| RPSM10105220 | Taxation of an uncrystallised funds lump sum death benefit |
| RPSM10105230 | An unsecured pension fund lump sum death benefit (paid where the member, or a dependant of the member, dies before age 75) |
| RPSM10105240 | Maximum amount of unsecured pension fund lump sum death benefit |
| RPSM10105250 | Where uncrystallised funds and unsecured pension fund are held in same arrangement |
| RPSM10105260 | A trivial commutation lump sum death benefit |
