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The Local Government Pension Scheme Regulations (Northern Ireland) 2014

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Survivor benefits: partners of pensioner members
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52.—(1) If a pensioner member (other than a pensioner member where the pension the member was in receipt of was derived from a pension credit) dies leaving a surviving spouse, civil partner or nominated co-habiting partner, that person is entitled to a pension which shall come into payment on the day following the member’s death.

(2) The Committee shall close the pensioner member’s pension account and shall open a survivor member’s pension account from the day following the member’s death.

(3) The opening balance of the survivor member’s pension account is the amount of pension payable to the survivor calculated in accordance with paragraph (4).

(4) The amount of a pension payable under paragraph (3) is calculated by adding together the pension that the member would have been entitled to draw on the date of the member’s death if—

(a)the member’s earned pension had accrued at a rate of 1/160th of pensionable pay;

(b)the pension had not been subject to any actuarial adjustment relating either to the age at which it was drawn or following a Scheme Pays Election;

(c)there had been no commutation under regulation 34 (election for lump sum instead of pension);

(d)the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension);

(e)the pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions); and

(f)the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160.

(5) If the member ceased to be an active member, became a pensioner member and died all within the same Scheme year, the balance in the survivor member’s pension account at the end of the Scheme year in which the survivor member’s pension account was opened is adjusted at the beginning of the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member’s account was opened, in accordance with actuarial guidance issued by the Department.

(6) Where—

(a)paragraph (5) applies, the revalued balance calculated under paragraph (5) is the opening balance of the survivor member’s pension account for the following Scheme year;

(b)paragraph (5) does not apply, the balance under paragraph (3) is the opening balance of the survivor member’s pension account for the following Scheme year,

and, thereafter, the balance in the survivor member’s pension account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the 1971 Act applied.

(7) If there is more than one surviving spouse, they become jointly entitled in equal shares under paragraph (1).

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