Paragraph 1 Interpretation

A person (P) who, at P's date of death, was both—

1. (a)

   an active member otherwise than in service in an employment in respect of which P had exercised an election under regulation 84; and

2. (b)

   a pensioner member.

a person (P) who, at P's date of death was both—

1. (a)

   an active member in service in an employment in respect of which P had exercised an election under regulation 84; and

2. (b)

   a pensioner member by virtue of being entitled to a pension under that regulation.

the period ending on—

1. (a)

   in the case of an active member, the last day of the scheme year immediately preceding the scheme year in which the member (M) died and beginning on the later of—

   1. (i)

      the first day of the scheme year in which M first joined the scheme;

   2. (ii)

      the first day of the tenth scheme year preceding the scheme year in which M died;

2. (b)

   in the case of a partial retirement member, the last date on which an election under regulation 84 was exercised;

3. (c)

   in the case of a pension credit member, the valuation day.

a person—

1. (a)

   who left pensionable service less than 12 months before the date of the person's death;

2. (b)

   who is neither qualified for a retirement pension pursuant to regulation 72 nor is a pensioner member because of rights resulting from that employment; and

3. (c)

   in respect of whom no transfer value or refund of contributions has been paid in respect of that employment.

where the member (M) has—

1. (a)

   365 days of pensionable earnings in the period of 12 months ending on the last day of pensionable service, the amount of those pensionable earnings; or

2. (b)

   less than 365 days of pensionable earnings in the period of 12 months ending on the last day of pensionable service, the amount of earnings represented by the formula—

   $$\frac{PE\times 365}{N}$$

   where—

   PE is the amount of pensionable earnings in the period of 12 months ending on the last day of M's pensionable service; and

   N is the number of days of pensionable service in that 12 month period.