Inheriting state pension - calculation

mr_accountant

Can anyone please explain how the basic inheritance procedure works pre 2016.
my understanding is when first one dies, if their NIC were more than spouse's they would transfer over to the surviving spouse, plus the relevant % amount of serps, and 50% of 2nd State pension and graduated retirement benefits 

However someone I'm helping they appear to have been given a full State pension (despite the deceased only having 75% basic state pension) and then the serps, 2SP and graduate retirement benefits have both been added together (his % carry forward and her full amount)

this leaves the survivor with more  pension than the deceased

Have DWP messed up or is inherited amount is added to the survivors pension, I always assumed it was take his or keep existing 

Linton

See sections 11.6 (basic SP) 11.7 (ASP/SERPS) of here.  It looks a bit complicated with a few "may be able to"s.  But it would seem the inherited ASP/SERPs is added to the survivor's existing pension.

mr_accountant

Linton said:

See sections 11.6 (basic SP) 11.7 (ASP/SERPS) of here.  It looks a bit complicated with a few "may be able to"s.  But it would seem the inherited ASP/SERPs is added to the survivor's existing pension.

The link does not work, but I'm assuming it's the link for ageuk PDF file, which I had to do the pleasure of reading yesterday! It does not give any answering how the basic State pension (is 134.25) is inherited.

From what I understand, serps up-to 1997 is inherited between 50-100% depending on birth date of deceased. From 2002 only 50% 2ND SP can be inherited,  and the same is true of GRB (1961-75), and what of the Basic SP?

xylophone

See Annex A page 21 onwards
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/181235/derived-inherited-entitlement.pdf