61.—(1) The scheme manager must establish a pension account for each person who is entitled to a pension under this scheme as a surviving partner or eligible child following the death of an active member, deferred member or pensioner member.
(2) The scheme manager must—
(a)close the active member's account or the deferred member's account or the retirement account (as the case maybe) and the added pension account (if any); and
(b)establish a pension account for each survivor member.
(3) For the purpose of these Regulations—
(a)a person entitled to a pension in the circumstances mentioned in paragraph (1) is called a survivor member; and
(b)an account established under paragraph (2)(b) is called a survivor member's account.
62. The survivor member's account must be credited with an amount equal to the annual rate of pension payable to the survivor member calculated in accordance with the appropriate regulation in Chapter 2 (pensions for surviving partners) or Chapter 3 (pensions for eligible children) of Part 6 (death benefits), as the case may be, which confers the pension on the survivor member.