Death benefits depend on the arrangement, whether death occurs in service, after leaving or after retirement, and the scheme or contract terms. Do not use a single tax table for every pension. Obtain current statements from each trustee, administrator or provider and current Revenue guidance for the actual recipient and payment.

Build one record per pension

Nominations are evidence of wishes, not always binding

The Pensions Authority says trust-based arrangements may invite an expression of wishes, but trustees take it into account and are not bound by it. Update contact and dependant information after family changes and ask the scheme how discretion works.

Ask what happens at each life stage

The Authority separates death in service, death after leaving service and death after retirement because benefits differ. A DC account value, DB dependant pension, insured lump sum, annuity continuation or remaining ARF is not interchangeable. Ask for a written scenario statement.

Tax requires current recipient-specific guidance

Revenue's retirement-benefit inheritance page, published in August 2025, distinguishes treatment by fund and recipient. Revenue also states inheritances between spouses or civil partners are exempt from CAT. Do not copy a threshold or rate without checking the current rule, relationship, prior benefits and payment type.

Family action pack

  1. Store provider contacts and member references securely.
  2. Keep the latest benefit and nomination confirmations.
  3. Tell a trusted person where the record is held.
  4. On death, notify each arrangement and request its claim pack.
  5. Get legal/tax advice before electing, disclaiming or moving benefits.

Pensionplanner.ie cannot calculate a beneficiary's tax or determine how trustees will exercise discretion.