People often worry that a change in circumstances could impact their retirement fund and often ask what will happen to their partner should they die? If you die before your retirement your pension fund may, for example, be paid to your estate (subject to the rules of the scheme). It may be free of income tax, although your estate may have to pay inheritance tax. If you die after you retire, there are a number of outcomes. If you have a pension, it may, for example: continue to be paid to your partner, be paid to your partner as a lump sum or be paid to your partner as a percentage of your pension payments. It's a good idea to seek financial advice so you are clear about all possible outcomes. If you have funds left in an ARF, the ARF will become an asset of your estate. It's a good idea to seek financial advice so you are clear about all possible outcomes.