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The Local Government Pension Scheme (Scotland) Regulations 1998
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Death benefits
62.—(1) If a member elects for any of his AVCs to be used to provide death benefits, the appropriate administering authority must make arrangements for those benefits to be provided under a pension policy with an AVC insurance company.
(2) The policy must provide for the appropriate administering authority to pay the company the same amounts as the AVCs to be so used within one month after the member’s usual pay day.
(3) The policy must reflect the restrictions on AVCs and the provisions which apply under these Regulations.
(4) In entering into the pension policy the administering authority must give effect to the member’s wishes about the benefits it provides, so far as is practicable.
(5) However, the benefits must be money purchase benefits the value of which is reasonable considering the contributions paid.
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