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Teachers' Superannuation Regulations (Northern Ireland) 1998
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- Northern Ireland Statutory Rules
- 1998 No. 333
- Part E
- Regulation E11
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Allocation of part of retirement pension
E11.—(1) A person who has become qualified for retirement benefits may, unless he becomes entitled to payment of them by virtue of regulation E4(4) or (5) (incapacity), allocate part of his retirement pension to the provision of an alternative benefit.
(2) The alternative benefit may be either—
(a)an annuity for life, commencing on the death of the person making the allocation (“the allocator”), for a surviving spouse or dependant; or
(b)an annuity payable to the allocator while the allocator and a spouse are both alive, and if the spouse is the survivor a subsequent annuity for life, at twice the rate of the first annuity, for the spouse.
(3) The rates of the annuities mentioned in paragraph (2) shall be determined in accordance with tables prepared by the Government Actuary.
(4) An allocation shall be made by delivering a declaration to the Department, and in paragraph (2) “spouse” refers to status at the time of its delivery.
(5) Further provisions as to allocations under this regulation are contained in Schedule 10.
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