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The Local Government Pension Scheme Regulations (Northern Ireland) 2014

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Survivor benefits: partners of active members
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41.—(1) If an active member 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 active 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 amounts in sub-paragraphs (a) and (b)

(a)the pension that the member would have been entitled to draw if—

(i)the member had been entitled to draw a pension on the date of the member’s death,

(ii)the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment either relating to the age at which it was drawn or following a Scheme Pays Election;

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

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

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

(b)a sum equivalent to 1/160th of the member’s annual assumed pensionable pay calculated in accordance with regulation 23(4) (assumed pensionable pay) as at the date of the member’s death, for each year or fraction of a year between the date of the member’s death and the member’s normal pension age.

(5) 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 pension account was opened, in accordance with actuarial guidance issued by the Department.

(6) The revalued balance calculated under paragraph (5) is the opening balance of the survivor member’s pension account for the following Scheme year and, thereafter, the balance in that 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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