Death Grant payable if you left with deferred benefits after 31 March 2014

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A lump sum death grant of 5 times your deferred annual pension is payable. 
Merseyside Pension Fund has absolute discretion when deciding who to pay any death grant to.
The LGPS, however, allows you to express your wish as to who you would like any death grant to be paid to by completing and returning the Death Grant Expression of Wish form. You can complete an expression of wish form or make a new one at any time.
If any part of the death grant has not been paid within two years, it must be paid to your personal representatives i.e. to your Estate.
Your personal representatives will need to inform HM Revenue and Customs if, together with the lump sum death grant, the value of all your pension benefits - but not including any spouse’s, civil partner’s, eligible cohabiting partner's or dependant’s pension you may be entitled to – exceeds the HM Revenue and Customs Lifetime Allowance.
Under HM Revenue and Customs rules, any excess will be subject to a recovery tax charge. Most scheme members’ pension savings will be significantly less than the allowance. You can find more information on this from the section Tax controls and your LGPS benefits.