No abstract

The South African pension funds benefi ts are part of social security, as stipulated in Section 27 of the Constitution, an initiative that is a mechanism that enables people to escape destitution. The criterion for entitlement of death benefi ts in terms of Section 37C of the Pension Funds Act is dependency. The primary purpose of Section 37C is to protect those who were fi nancially dependent on the deceased during his lifetime. In effect, Section 37C overrides the freedom of testation of the deceased. The Act protects cohabitees who might have spent their entire life together so that in case of death of one of them the other one can share on the death benefi t provided by the fund on the condition that they were depending on each other for maintenance. Pensions (2012) 17, 153 -157.

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There has been continuous heated debates in

This article analyses the laws relating to the payment of divorce benefi ts to the former spouse upon divorce and recent amendments to the South African Government Employees Pension Law Amendment Bill. It will further evaluate the payment of divorce benefi ts before and after the Bill. It will further analyse the defi nition of pension interest with specifi c reference to relevant statutory provisions and case laws jurisprudence. It will also fi nally clarify whether between the member spouse and former spouse, who is responsible to pay tax upon divorce.