Expression of Wish form

The Trustee decides who should receive any lump sum death benefits. By doing so, the benefit is not subject to Inheritance Tax (unless the amount is paid to your estate and is over the Inheritance Tax threshold, or the death benefit is paid more than two years after the date of death).

The Trustee can pay the death lump sum benefits to:

• your relatives,
• financial dependants,
• organizations, such as a charity, and/or
• your personal legal representative.

To help the Trustee decide who should receive the lump sum payment, and how it should be shared if there is more than one beneficiary, it is important to complete an Expression of Wish form. The Trustee is not legally bound by this form but will take full account of your wishes in making its decision, so it is important to keep this form up-to-date, particularly if you have recently married or divorced. You can print a new form here, or by contacting myMNOPFpension.