Deaths
The death of an employee is always untimely whether it is anticipated or unexpected, and needs to be handled with tact, discretion and sincerity, which will be easier to achieve if eventualities are considered and planned for in advance, with alternative tactics (and their results) considered and determined when there is no urgency. Commentary Where the death of an employee is anticipated, this gives an opportunity for consideration of alternative steps in advance of the actual death. Suggested Procedure Contact the employee (or a nominated member of their family, should the employee not be capable of dealing with the situation) to ask whether they wish to be made aware of entitlements. Only if the employee and the family wish to discuss it, prepare a schedule comprising: Benefits and options under the pension scheme. These should be carefully examined in conjunction with pension advisers since it may be that by taking an immediate pension during life, rather than obtaining death in se...