Regulation 4O Statutory underpin: survivor’s guarantee amount calculationF1C1
This regulation applies where—
an eligible member dies; and
as a result, a survivor member’s pension becomes payable under regulation 41, 42, 44, 45, 47 or 48 of the 2013 Regulations.
A proportion of a survivor guarantee amount is to be added to a survivor member’s pension account in accordance with this regulation on the day after the eligible member’s death.
A “survivor guarantee amount” is the amount by which an eligible member’s adjusted assumed benefits are exceeded by their adjusted underpin amount.
The eligible member’s adjusted assumed benefits are calculated by adjusting their provisional assumed benefits as follows—
where the eligible member’s date of death is the same as their underpin date, increase the eligible member’s provisional assumed benefits by an amount equivalent to 1/49th of their annual assumed pensionable pay, calculated in accordance with regulation 21(4) of the 2013 Regulations as at the date of the eligible member’s death;
where, in the opinion of an IRMP, the member was, at the date of their death, in part time service wholly or partly as a result of the condition that caused or contributed to their death, the increase referred to in sub-paragraph (a) is to take no account of any reduction in pensionable pay due to such reduction in service as is attributable to that condition; and
where the eligible member’s date of death is not the same date as their underpin date, apply any revaluation adjustment or index rate adjustment that would have applied to a deferred benefit in the 2014 Scheme as if the last day of scheme membership was the underpin date.
The increase referred to in paragraph (4)(a) applies in relation to the period—
beginning with the day after the eligible member’s death; and
ending with the earlier of—
31st March 2022, and
the date on which the eligible member would have attained—
the normal retirement age applicable to them under the 2008 Scheme; or
where the person was not a member of the 2008 Scheme, the age of 65.
The eligible member’s adjusted underpin amount is calculated by adjusting their provisional underpin amount as follows—
where the eligible member’s date of death is the same as their underpin date, increase the eligible member’s provisional underpin amount according to any additional period of membership that would have been added to the member’s total membership under regulation 20(2) of the Benefits Regulations up to and including 31st March 2022 if the member’s employment had been terminated on grounds of ill-health or infirmity of mind or body; and
add any increase that would apply were the adjusted underpin amount a pension to which the Pensions (Increase) Act 1971 applied, which relates to the period—
beginning with the day after the day on which the period used for the purposes of calculating the eligible member’s final pay under regulations 8 to 11 of the Benefits Regulations ends, and
ending with the date of the eligible member’s death.
Where, in the opinion of the scheme manager, the eligible member was in part-time service at the date of their death wholly or partly as the result of the condition that caused or contributed to the member’s death, for the purposes of calculating the adjusted underpin amount, no account is to be taken of any reduction in membership due to such reduction in service as is attributable to that condition.
A survivor pension paid under a provision listed in column 2 of the following table is to be increased by the proportion of the survivor guarantee amount specified in the corresponding entry in column 3 of the table—
| 1. Type of survivor pension | 2. Provision of the 2013 Regulations under which the pension is paid | 3. Proportion of survivor guarantee amount to be added |
|---|---|---|
| Partner pension: spouse, civil partner or cohabiting partner | 41(4), 44(4), 47(4) | 49/160 |
| Child’s pension: one eligible child and survivor pension paid to deceased member’s partner | 42(4), 45(4), 48(4) | 49/320 |
| Child’s pension: more than one eligible child and survivor pension paid to deceased member’s partner | 42(5), 45(5), 48(5) | 49/160 |
| Child’s pension: one eligible child and no survivor pension paid to deceased member’s partner | 42(9), 45(9), 48(9) | 49/240 |
| Child’s pension: more than one eligible child and no survivor pension paid to deceased member’s partner | 42(10), 45(10), 48(10) | 49/120 |
In this regulation, “IRMP” has the meaning given in Schedule 1 to the 2013 Regulations.
Annotations
Textual amendments
- F1
Regs. 4A-4V inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 2(4)
Modifications
- C1
Regs. 4A-4V restricted (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2)(5), 15