The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014

Annual rate of surviving adult pension: short-term

140.—(1) The short-term rate of surviving adult pension—

(a) applies if a member (D) dies in service or dies as a pensioner member; and

(b) is payable for the first 3 months after D’s death.

(2) The short-term rate is calculated as follows—

(a) if D dies in service, it is D’s annual rate of pensionable earnings as at the date of D’s death (disregarding any reduction by reason of sick leave, maternity leave, paternity leave, additional paternity leave or adoption leave);

(b) if D dies as a pensioner member, it is D’s annual rate of retirement pension as at the date of D’s death; or

(c) if the rate calculated under sub-paragraph (a) or (b) is smaller than the annual rate calculated in accordance with regulation 141 (“long-term rate”), it is the same as the long-term rate.

(3) In this regulation, “annual rate of retirement pension” means annual rate of phased retirement earned pension or annual rate of full retirement earned pension.