A lump-sum death benefit that may be paid by a registered pension scheme on a member's death in respect of a defined benefit arrangement. Payment constitutes a benefit crystallisation event 7 and so the scheme administrator must make a check against the member's available lifetime allowance and pay the lifetime allowance charge on any excess. If the lump sum is paid in respect of a member who died after reaching the age of 75, the special lump-sum death benefits charge will also be payable. (Paragraph 13, Schedule 29, Finance Act 2004.)