Duration: 3 hours | Timings: 13.00-16.00 (a break will be provided)

DC pension death benefits have undergone several changes in recent years, with an increase in the options available and the opportunity to pass on pension wealth through generations without incurring tax charges. This course is designed to help attendees understand the various options available, the processing of associated crystallisation events and the potential tax charges that may apply. It is suitable for administrators who process death claims and can serve either as a refresher or education for those new to death claim processing.

Course overview

  • A review of the most recent changes
  • The different lump sum and pension death benefits available
  • The different tax treatment of death benefits
  • The various Benefit Crystallisation Events associated with death benefit administration
  • Interactions of Trusts and IHT
  • HMRC reporting

Who is it for? 

This course would benefit administrators where an understanding of the DC death benefit process and death benefits more generally across different types of pension schemes would compliment their roles.