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The Railway Pensions (Transfer and Miscellaneous Provisions) Order 1994
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11.—(1) Lump sum benefits which would be payable on the death after 30th September 1994 of a participant while accruing benefits in the transferor scheme shall be ignored to the extent that they would exceed the amount determined as a result of carrying out the calculation specified in sub-paragraph (2) of this paragraph.
(2) The calculation referred to in sub-paragraph (1) of this paragraph is:—
where
B
=
the lump sum benefit which would be payable on the death of the participant; and
N
=
the number of years of his participation up to 30th September 1994.
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