Planning points: Paying pension funds to charity on death

With pensions being brought into scope for inheritance tax (IHT) from April 2027, I'm seeing more and more queries cross my desk about paying unused pension funds to charity. I'll focus here on the lump sum death benefit options for clients holding DC pensions, highlighting some planning points. I'll also look at how these are viewed from an IHT perspective. Charity lump sum death benefit (CLSDB) A CLSDB is a type of lump sum payable under a DC scheme that is paid to a registered charity on the death of a pension scheme member (which includes beneficiaries). It can be paid from both...