This review investigates differences in benefits provided in occupational pension schemes to different groups of survivor following the death of the scheme member. It looks at the differences between benefits for:
- same sex survivors and opposite sex survivors for widows
- same sex survivors and opposite sex survivors for widowers
- opposite sex survivors for widows and opposite sex survivors for widowers
The review is a requirement of section 16 of the Marriage (Same Sex Couples) Act.
It has been carried out jointly by:
- the Department for Work and Pensions, which is responsible for the legislation on private sector occupational pension schemes
- HM Treasury, which is responsible for the policy on public service pension schemes
The Government Actuary’s Department has provided estimates of the costs of removing the differences in survivor benefits in private sector and public service schemes (Annex C).
To inform the review, the government commissioned research on survivors’ benefits in defined benefit occupational pension schemes (Annex D).