Regulation H5 Member dies with preserved pension

The child allowance payable on the death of a member with a preserved pension under regulation L1 that has not become payable will be as described in this regulation.

F1Subject to paragraph (2A), if the member dies within 12 months after leaving pensionable employment, the allowance will be calculated, as described in whichever of paragraphs (4) or (5) apply, as a proportion of the amount of the pension described in regulation F2H3(2A) F3... as if the member had died on the day he left pensionable employment.

Subject to paragraph (2B), if the member’s pensionable employment ceased on or before 31st March 2008 the allowance will be calculated, as described in whichever of paragraphs (4) or (5) apply, as a proportion of the pension that would have been payable to the member under F5this Section of the scheme if the member retired through ill health with a pension under regulation E2 on the day the member died.

If the member has less than 5 years’ pensionable service, the allowance will be calculated as if the pension described in paragraph (2A) were based on the shorter of—

Subject to paragraph (3A), if the member dies 12 months or more after leaving pensionable employment, the allowance will be calculated as described in whichever of paragraphs (4) or (5) apply, as a proportion of the amount of the member’s preserved pension if paragraph (11)(c) of regulation E5A applies to the member, otherwise the greater of—

If the member’s pensionable employment ceased on or before 31st March 2008, the allowance will be calculated as described in whichever of paragraphs (4) or (5) apply, as a proportion of the amount of the member’s preserved pension or, if greater, the amount of that the preserved pension would have been if it had been based on the shorter of—

If the member dies leaving a dependent child and there is a surviving parent (or spouse F8or civil partner F9or F10scheme partner of a parent), the allowance will be equal to one–quarter of the pension described in F11paragraphs (2) to (3A) F12... (whichever is applicable) if there is only one dependent child and one–half if there are two or more.

If the member dies leaving a dependent child and there is no surviving parent (or spouse F13or civil partner or F14scheme partner of a parent), the allowance will be equal to one–third of the pension described in paragraphs (2) to (3A) F15... (whichever is applicable) if there is only one dependent child and two–thirds if there are two or more.

If the member dies leaving a dependent child and there is a surviving parent (or spouse F16or civil partner F17or F18scheme partner of a parent) but there is no entitlement to a F19widow's, widower’s F20, surviving civil partner’s or F21surviving scheme partner’s pension calculated under regulation G4 (member dies with preserved pension), the allowance will be paid at the rate described in paragraph (5).