Death benefits

Death benefit provision within pension schemes can be complex. This analysis focuses on death benefits both before and after retirement and the range of options available under each situation.

• Death benefits from April 2015
• Death benefits: discretion or direction
• Death benefits: discretion or direction revisited
• Nominee and successor flexi-access drawdown

Major changes to the tax charges that apply to benefits paid on the death of a pension scheme member took effect from 6 April 2015.  This article explains how the funds were treated.

• Death benefits pre 6 April 2015 overview