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Local Government Pension Scheme Regulations (Northern Ireland) 2000

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Death grant: pensioners with 10 years' or more membership

E3.—(1) If at the time of his death a person—

(a)was entitled to receive payments in respect of a retirement pension calculated by reference to a period of membership of 10 years or more (other than a pension under regulation D16 or D18), or

(b)would have been so entitled but for the operation of Schedule D5 (re-employed pensioners),

there shall be paid a lump sum death grant in accordance with regulation E8.

(2) Where the deceased became entitled to the retirement pension otherwise than by virtue of regulation D9 or D11, the amount of the death grant is the greater of—

(a)the deceased’s pensionable remuneration, and

(b)three eightieths of his pensionable remuneration, multiplied by the length in years of the period of membership taken into account in calculating his retirement pension,

reduced by the total of—

(i)any retirement grant paid to him;

(ii)any payments which were or, apart from any reduction under regulation H2 (national insurance) or Schedule D5 (re-employed pensioners) or partial surrender under regulation D14, would have been made to him in respect of retirement pension, and

(iii)if a surviving spouse’s long-term pension is payable under Part F, the appropriate amount to be deducted under regulation E5.

(3) Where the deceased became entitled to the retirement pension by virtue of regulation D9 or D11, the amount of the death grant is the greater of—

(a)the amount mentioned in paragraph (2)(b) (less the relevant deductions), and

(b)such proportion of the amount of the deceased’s pensionable remuneration (after subtracting the amount of the relevant deductions) as the length in years of the period of membership taken into account in calculating his retirement pension bears to the length in years of the period of membership he would have had at his NRD.

(4) In paragraph (3) “the relevant deductions” means the sum of—

(a)the amount that would be the appropriate amount under regulation E5(2) or (3) if that regulation applied, and

(b)the total of any payments made to him in respect of retirement pension and retirement grant.

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