Research and analysis

Occupational pension schemes: review of survivor benefits

This review considers the differences in benefits for survivors in occupational pension schemes between different groups of survivors.

• From: Department for Work and Pensions, HM Treasury and Government Actuary's Department
• Published: 26 June 2014

Documents

Review of survivor benefits in occupational pension schemes

PDF, 188 KB, 31 pages

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Annex A: Main differences in the provision of survivor benefits in the public service pension schemes

PDF, 46.3 KB, 11 pages

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Annex B: Correspondence between the Government Actuary's Department and HM Treasury

PDF, 289 KB, 31 pages

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Annex C: Estimated costs of equalisation for private sector schemes (by the Government Actuary's Department)

PDF, 177 KB, 25 pages

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Annex E: Organisations who were invited to contribute views or provided written submissions to the review

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Details

This review investigates differences in benefits provided in occupational pension schemes to different groups of survivor following the death of the scheme member. It looks at the differences between benefits for:

• same sex survivors and opposite sex survivors for widows
• same sex survivors and opposite sex survivors for widowers
• opposite sex survivors for widows and opposite sex survivors for widowers

The review is a requirement of section 16 of the Marriage (Same Sex Couples) Act.

It has been carried out jointly by:

• the Department for Work and Pensions, which is responsible for the legislation on private sector occupational pension schemes
• HM Treasury, which is responsible for the policy on public service pension schemes

The Government Actuary’s Department has provided estimates of the costs of removing the differences in survivor benefits in private sector and public service schemes (Annex C).

To inform the review, the government commissioned research on survivors’ benefits in defined benefit occupational pension schemes (Annex D).

Published 26 June 2014