Death benefits – Facts and planning

Published  11 May 2021
   60 min CPD

The changes to death benefits have had a fundamental impact on advisers, their clients and also the beneficiaries of clients.

However, there has also been an impact on their professional connections especially solicitors who are involved in estate planning.

CPD learning outcomes - 60 minutes

  • The difference between legislation and scheme rules
  • Taxation of defined contribution scheme death benefits
  • IHT, the potential impact and the Staveley case
  • An overview of risks and opportunities related to Public sector death benefits.

What's covered

  • The law and some of the areas which are causing problems for advisers
  • Where advisers can add value to their professional connections by explaining areas where pension legislation may interact with other areas of the law.

CPD certificate of completion

Once you've watched the webinar, simply complete the short quiz below and give us a few details in order to receive a CPD certificate of completion.

Check your knowledge

To gain your CPD certificate answer the following questions.

1. Which type of pension product enables pension assets to be passed on to beneficiaries in a tax efficient pension wrapper?
2. Which type of survivor benefits do Public Sector pension schemes typically provide?
3. If a pension scheme operates via direction or binding nomination ,this means?
4. If a member dies and there is a lifetime allowance tax charge payable, who pays it?
5. When a member dies over age 75 and the benefits are going to a spousal bypass trust, what percentage of the fund is passed across to the trust?

CPD certificate details

Please enter your details below in order to receive a CPD certificate of completion.

* Indicates a required field