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(1) This rule applies where the deceased member was a pension debit member.
(2) If the member was an active member—
(a)the pension payable under rule E.1 (surviving spouses' and civil partners' pensions) or rule E.2 (other adult dependants' pensions) is calculated as mentioned in paragraph (3),
(b)the amount payable under rule E.8(1) by virtue of rule E.10 (surviving children’s pensions)—
(i)is first calculated as if the member were not a pension debit member (in particular, in determining the amount of the member’s assumed pension or annual pension for the purposes of rule E.10(2)), and
(ii)is then subject to any reduction required under section 31 of the Welfare Reform and Pensions Act 1999 (“section 31”), and
(c)the lump sum payable under rule E.15 (death of a member: lump sum benefit) is calculated under rule E.16.
(3) The pension is first calculated under rule E.3 as if the member were not a pension debit member, and then it is reduced in the same proportion as the member’s assumed pension would have been reduced under that section if he had been entitled to it on the date of death.
(4) If the member was a deferred member—
(a)the amount of the pension payable under rule E.1 or E.2 is calculated by reference to the amount of the pension to which the member would have been entitled after any reduction under section 31, and
(b)the amount payable under rule E.8(1) by virtue of rule E.11—
(i)is first calculated as if the member were not a pension debit member (in particular, in determining the amount of the annual pension referred to in rule E.11(2)), and
(ii)is then subject to any reduction required under section 31.
(5) If the member was a pensioner member—
(a)the amount of the pension payable under rule E.1 or E.2 is calculated by reference to the amount of the pension to which the member was entitled (after the reduction under section 31), and
(b)the amount payable under rule E.8(1) by virtue of rule E.12—
(i)is first calculated as if the member were not a pension debit member (in particular, in determining the amount of the annual pension referred to in rule E.12(2) to which the member was entitled), and
(ii)is then subject to any reduction required under section 31.
(6) The effect of any option under rule D.10 (option to exchange lump sum for pension) to increase any pension is to be disregarded in determining the amount payable under paragraph (5) in the first instance; then the option is to be taken into account so far as it increases the amount of the pension so payable.
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