The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023
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Change 1
6 Death grants calculated under regulation 43 of the 2013 Regulations in respect of members who died before 1st October 2023
(1) This regulation applies to a person in category A, B or C— (a) who died before 1st October 2023; and (b) in respect of whom a death grant was calculated under regulation 43 of the 2013 Regulations and paid, whether or not under that regulation. (2) Provisional assumed benefits and a provisional underpin amount are to be calculated in relation to the person in accordance with regulations 4I and 4J respectively of the 2014 Regulations. (3) Following this, regulation 4P of those Regulations (statutory underpin: death grants) is to be applied in relation to the person, subject to paragraphs (4) and (5). (4) Where a deferred guarantee amount is payable in respect of the person in accordance with this regulation, the death grant is to be recalculated in accordance with regulation 43 of the 2013 Regulations, with the deferred guarantee amount included in the amount the person would have been entitled to receive as retirement pension annually for the purposes of the recalculation. (5) Where the recalculated death grant exceeds the death grant that has already been paid in respect of the person, the difference is to be paid by the administering authority, without undue delay— (a) where there was a single recipient of the death grant, to that recipient; or (b) where there was more than one recipient, to those recipients in the same proportions as they were paid the death grant. (6) In this regulation, “deferred guarantee amount” has the meaning given in regulation 4P(3) of the 2014 Regulations.
6 Death grants calculated under regulation 43 of the 2013 Regulations in respect of members who died before 1st October 2023
(1) This regulation applies to a person in category A, B or C— (a) who died before 1st October 2023; and (b) in respect of whom a death grant was calculated under regulation 43 of the 2013 Regulations and paid, whether or not under that regulation. (2) Provisional assumed benefits and a provisional underpin amount are to be calculated in relation to the person in accordance with regulations 4I and 4J respectively of the 2014 Regulations. (3) Following this, regulation 4P of those Regulations (statutory underpin: death grants) is to be applied in relation to the person, subject to paragraphs (4) and (5). (4) Where a deferred guarantee amount is payable in respect of the person in accordance with this regulation, the death grant is to be recalculated in accordance with regulation 43 of the 2013 Regulations, with the deferred guarantee amount included in the amount the person would have been entitled to receive as retirement pension annually for the purposes of the recalculation. (5) Where the recalculated death grant exceeds the death grant that has already been paid in respect of the person, the difference is to be paid by the administering authority, without undue delay— (a) where there was a single recipient of the death grant, to that recipient; or (b) where there was more than one recipient, to those recipients in the same proportions as they were paid the death grant. (6) In this regulation, “deferred guarantee amount” has the meaning given in regulation 4P(3) of the 2014 Regulations.
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