A lump-sum death benefit that may be paid by a registered pension scheme on a member's death in respect of uncrystallised funds in a money purchase arrangement. The uncrystallised funds that comprise the lump sum must not have been applied towards paying a scheme pension or lifetime annuity (for the member or a dependant) before the member's death or designated as available for the payment of a drawdown pension. 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 apply. (Paragraph 15, Schedule 29, Finance Act 2004.)