Teachers' Superannuation Regulations (Northern Ireland) 1998

Amounts of spouses' and nominated beneficiaries' long-term pensions

E28.—(1) Subject to paragraph (2), the annual rate of a pension payable under regulation E26 to a surviving spouse or a nominated beneficiary is 1/160th of the deceased’s average salary multiplied by the length of his family benefit service.

(2) If—

(a) paragraph 16 of Schedule 6 (retrospective salary increases affecting deductions from terminal sums and amounts of lump sum payments) applies; and

(b) a person entitled to limit the amount of the deduction or lump sum has done so,

the retrospective salary increase shall not be taken into account in calculating the deceased’s average salary.

(3) Family benefit service does not include any contributions refund period.

(4) Subject to paragraphs (3) (5), and (8) to (10), if the pension is payable to a nominated beneficiary, to a widower on whose marriage to the deceased a nomination ceased to have effect, or to a woman whom the deceased married before the end of his pensionable employment the deceased’s family benefit service comprises—

(a) any period falling within regulation E27(1)(a) to (f);

(b) in the case of a member, his credited service and any period that fell to be calculated in accordance with paragraph 7(3) of Schedule 6.

(5) If the member’s credited service exceeds the total of his normal service and any additional period, for the purposes of paragraph (4)(b) his credited service is reduced by 1/6th of the excess.

(6) If the deceased had been in pensionable employment after 5th April 1978 and the pension is payable to a woman whom he first married after his last day in pensionable employment, his family benefit service comprises, subject to paragraph (3)—

(a) any period of pensionable employment after 5th April 1978;

(b) any period for which additional contributions have been paid under regulation C3 in accordance with an election made after that date;

(c) if a transfer value has been received after that date in respect of comparable service, any period of reckonable service attributable to comparable service after that date; and

(d) any period counting as reckonable service by virtue of the receipt after that date of any other transfer value.

(7) If the pension is payable to a widower not falling within paragraph (4), the deceased’s family benefit service comprises, subject to paragraphs (3) and (8) to (10), the relevant service described in regulation E27(2).

(8) This paragraph applies if the deceased died—

(a) while in pensionable employment; or

(b) during a period for which he was paying additional contributions under regulation C6 or C7; or

(c) within 12 months after ceasing to be in pensionable employment as a result of ill-health but before becoming entitled to payment of retirement benefits; or

(d) after becoming entitled to payment of retirement benefits, if they fell to be enhanced under regulation E8 (enhancement of retirement benefits in case of incapacity).

(9) If paragraph (8) applies and the family benefit service calculated in accordance with paragraphs (3) to (7) is less than his effective reckonable service, his family benefit service is increased by—

where—

• A is the family benefit service calculated in accordance with paragraphs (3) to (7);

• B is his effective reckonable service apart from C; and

• C is the period which was, or would if regulation E8 had applied have been, the appropriate period within the meaning of that regulation.

(10) If paragraph (8) applies and A is not less than B, his family benefit service is increased by C.