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					                                                                                 Survivors

                                       ALBANIA                                         ARMENIA                                        AUSTRALIA                                     AZERBAIJAN

                       Law No. 7703, dated 11.5.1993 “For the social   lCivil Code.lLabour Code.lAct of November 19,   - Social Security Act 1991, - Social Security   Decree of the President of the Republic of
Applicable statutory   insurance in Republic of Albania” (since        2002 on “State Pensions”.lGovernment            (Administration) Act 1999.                      Azerbaijan on “The increasing of pensions” (1
basis                  amended )                                       Resolution No. 579 of November 15, 1992.                                                        August 2003)Pension Law 1993 (amended 1997
                                                                                                                                                                       and 1998)Social Insurance Law (18 February
                                                                                                                                                                       1997)Labor pension law 2006Social allowance
                                                                                                                                                                       law 2006Law on Pension Provision for military
                                                                                                                                                                       servicemen (1992)




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                                                                                  Survivors

                        BOSNIA AND HERZEGOVINA                                         CANADA                                        CROATIA                                           GEORGIA

                       Federation of BiHLaw on Pension and Disability Canada Pension Plan 1965.Act relating to the   First PillarPension Insurance Act 1998            - Law of Georgia concerning “state pension”
Applicable statutory   Insurance Law of FBiH (Official Gazette of FBiH Quebec Pension Plan 1965.                     (employment injuries and occupational diseases    23.12. 2005.        Civil Code Of Georgia.-
basis                  29/98), amended in 2000, 2001 and 2006                                                        included) (in force 01.01.99).Second Pillar Act   Law of Georgia concerning “Pension Provision to
                       (Official Gazette of Federation BiH 49/00, 32/01                                              on Compulsory and Voluntary Pension Funds         Persons Retired from Military Service and Law
                       and 59/06)Republika Srpska-Law on Pensions                                                    1999 (in force 01.01.02), and Act on Pension      Enforcement Bodies and Their Family Members”
                       and Disability Insurance of Republika Srpska                                                  Insurance Companies and Pensions Payment          1996.16.10.
                       (Official Gazette of RS 106/05), amended in                                                   1999 (in force 01.01.02).
                       2007 and 2008 (Official Gazette of RS 20/07 and
                       33/08)Brcko District- Employees chose whether
                       to be affiliated with the system in the Federation
                       of Bih or Republika Srpska




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                                                                                    Survivors

                                      MOLDOVA                                       NEW ZEALAND                             RUSSIAN FEDERATION                                            SERBIA

                       - Law No. 156-XIV, on State social insurance,    lSocial Security Act 1964.lWar Pensions Act   Russian Federation Law “About State Pensions       Law on Pension and Disability Insurance, 2003
Applicable statutory   which entered into force on 1.1.1999.- Law No.   1964.                                         in the Russian Federation” dated 15.12.2001 No.    Revised 2004/2005/2006/2009Law on
basis                  489-XIV, of 8.7.1999, on the public social                                                     166-FZ.Russian Federation Law “About Labour        Compulsory Social Insurance Contributions,
                       insurance scheme.                                                                              Pensions in the Russian Federation” dated          2004 Revised 2005/2006/2009
                                                                                                                      17.12. 2001 No. 173-FZ.“On Changes in the
                                                                                                                      Legislative Acts of the Russian Federation and
                                                                                                                      Loss of Validity of Some Legislative Acts of the
                                                                                                                      Russian Federation in Connection with Adoption
                                                                                                                      of the Federal Laws”, “On Changes in the
                                                                                                                      Federal Law “About the Basic Principles of the
                                                                                                                      Legislative and Executive State Power Bodies of
                                                                                                                      the Russian Federation Constituents” and “About
                                                                                                                      the Basic Principles of the Local Self-
                                                                                                                      Governance Organisation in the Russian
                                                                                                                      Federation”. Federal Law dated 22.08. 2004 No
                                                                                                                      122- FZ;Federal Law «On Making Amendments
                                                                                                                      in some Russian Federation Legislation Acts
                                                                                                                      Concerning State Support to the Citizens with
                                                                                                                      Children», No 207-FZ, dated
                                                                                                                      05.12.2006 ;Federal Law «About Making
                                                                                                                      Amendments in some Russian Federation
                                                                                                                      Legislation Acts in Order to Increase Material
                                                                                                                      Support for Some Categories of the Russian
                                                                                                                      Citizens”, No 244-FZ, dated 01.11.2007;Federal
                                                                                                                      Law “On the Budget of the Social Insurance
                                                                                                                      Fund of the Russian Federation for 2008 and for
                                                                                                                      the planning period of 2009-2010”” dated 21.07.
                                                                                                                      2007 No183–FZFederal Law “On the Budget of
                                                                                                                      the Pension Fund of the Russian Federation for
                                                                                                                      2008 and for the planning period of 2009-2010”.




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                                                                                     Survivors

                          THE FORMER YUGOSLAV                                            TURKEY                                          UKRAINE
                          REPUBLIC OF MACEDONIA
                       Law on pension and disability insurance 80/93,    Civil Servants first insured before 01.10.2008:• Law of Ukraine “On mandatory State Pension
Applicable statutory   (amended in 3/94, 14/95, 71/96, 32/97, 24/00,     Civil Servants’ Retirement Pensions Act of       Insurance”, # 1058-IV dated July 9, 2003
basis                  96/2000, 50/2001, 85/2003, 50/2004, 4/2005,       08.06.1949 No. 5434 amended.• Civil Servants’
                       84/05, 101/05, 70/06, 153/07, 152/08, 161/08)     Act of 14.07.1965 No. 657, amended.Civil
                       Law on Mandatory Fully Funded Pension             Servants first insured after 01.10.2008:Social
                       Insurance 29/2002, 85/03, 40/04, 113/05, 29/07,   Insurance and Universal Health Insurance Law
                       88/2008)                                          No: 5510 (Same as workers)Workers:• Social
                                                                         Insurance Act of 1964, amended.• Social
                                                                         Security for Agricultural Workers No: 2925




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Survivors




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                                                                               Survivors

                                    ALBANIA                                          ARMENIA                                         AUSTRALIA                                          AZERBAIJAN

                   Social insurance scheme funded by                 Survivors Insurance Pension: Social insurance    Bereavement Allowance: a short-term                  Social Insurance providing earnings related
Basic principles   contributions with entitlement conditional upon a pension providing benefits based upon the        adjustment allowance to ensure an adequate           benefit, but no lump sum.
                   minimum period of contributions fulfilled by the  duration of insurance service of the deceased.   level of income for recently widowed persons,
                   deceased person.                                                                                   both male and female, without children.Double
                                                                                                                      Orphan Pension: flat rate amount paid to the
                                                                                                                      guardian or institution responsible for caring for a
                                                                                                                      child who has lost both parents.




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                                                                              Survivors

                    BOSNIA AND HERZEGOVINA                                         CANADA                                           CROATIA                                            GEORGIA

                   Federation of BiH and Republika Srpska-           Canada and Quebec Pension PlansSocial         Periodic pension insurance benefits related to      Disability pensions and Survivor’s pensions are
Basic principles   Compulsory social insurance system financed by Insurance Schemes, essentially “pay as you go”   the pension that the deceased insured person        granted when the bread-winner’s death is
                   contributions from employers and employees        system.                                       did or would have received at the time of his/her   caused by industrial injury, occupational
                   and providing earnings related benefits linked to                                               death. Divided into a first pillar pay as you go    sickness, or a non work related sickness or
                   insurance period.- Funds for pension and invalid                                                system and a second funded pillar. A distinction    injury.
                   insurance are secured by insured people,                                                        is made between employment injuries and non-
                   employers and the budget of Republika Srpska                                                    work related injuries.
                   and Cantonal budgets in Federation BiH. District
                   Brcko- The people of the District of Brcko do not
                   have their own separate pension system but
                   choose to be affiliated to the scheme in either
                   the Federation of BiH or Republika Srpska.




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                                                                                   Survivors

                                   MOLDOVA                                        NEW ZEALAND                                    RUSSIAN FEDERATION                                              SERBIA

                   Social insurance type scheme providing a           The following benefits are available for survivors   Family members who are incapable of working          System of social protection financed by
Basic principles   benefit based upon the pension that the            and funded from general revenues. In each case       have a right to a pension in the event of the loss   contributions (pay as you go) with any deficit
                   deceased person did or would have received at      the amount of benefit is reduced to reflect the      of the breadwinner.Entitlement based on social       covered by the central budget. Conditions based
                   the time of his death. Proportion of the pension   income of the beneficiary and is eventually          need. Financed through the system of Unified         on age and periods of contribution. Level of
                   awarded depends upon the number of entitled        reduced to zero. These benefits therefore            Social Tax. A new pension system was                 benefits depend on previous working activities
                   survivors.                                         effectively guarantee a specified level of income    introduced in 01.01.02. In this system there are     (period of previous employment and level of
                                                                      and are described in detail in Table XI.2            two types of survivor pensions: labour survivor      salary).
                                                                      “Specific Non-contributory Minimum”:lWidow’s         pension and state social pension.
                                                                      Benefit;lDomestic Purposes Benefit: Sole
                                                                      Parent;lOrphans and Unsupported Child’s
                                                                      Benefit;lWeekly Compensation for surviving
                                                                      spouses payable by ACC.




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                                                                                   Survivors

                      THE FORMER YUGOSLAV                                              TURKEY                                            UKRAINE
                      REPUBLIC OF MACEDONIA
                   Providing social security to family members in     Civil Servants: social insurance based system     Survivor’s pension shall be granted to the
Basic principles   case of the death of the insured                   providing benefits that are indirectly earnings   dependent members of the deceased
                   person/pensioner within the family, benefit is     related and financed by contributions from the    breadwinner in case they are unable to work.
                   known as a “Family Pension”. The same benefit      employer state body, employees and state.         Furthermore it is required that at the date of
                   is paid to those who die due to work-related       Workers: social insurance based system            his/her death, the breadwinner had an insurance
                   illness or injury as those who die owing to non-   providing earnings related benefits financed by   record that would have mad him/her eligible for
                   work related circumstances. However, those         contributions from employers and employees        an invalidity pension or was him/herself a
                   who’s death is work related do not have to         and state.                                        pensioner or was belonging to a category of
                   satisfy any qualifying period.                                                                       individuals as defined by the Act.Survivor’s
                                                                                                                        pension shall be granted to children irrespective
                                                                                                                        the fact of whether they were dependents of the
                                                                                                                        deceased person. On the other for parents and
                                                                                                                        the spouse of the deceased it will be verified
                                                                                                                        whether they were depending upon the
                                                                                                                        deceased person.




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                                                                         Survivors

                                      ALBANIA                                  ARMENIA                                         AUSTRALIA               AZERBAIJAN

                       employers,employees, andself-employed   Survivors Insurance Pension: employees,self-   All residents.               Employees and self-employed people.
Field of application   persons                                 employed persons, andowners of agricultural
                                                               land.




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                                                                              Survivors

                        BOSNIA AND HERZEGOVINA                                     CANADA                                  CROATIA                                         GEORGIA

                       Federation of BiH and Republika SrpskaSee   Canada and Quebec Pension PlansAll     recipient of a pension, orinsured person (see   all citizens of Georgia
Field of application   Table VI ‘Old Age’                          employees and self-employed persons.   Table V “Invalidity” and Table VI “Old Age”).




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                                                                                  Survivors

                                      MOLDOVA                                     NEW ZEALAND                         RUSSIAN FEDERATION                                        SERBIA

                       Employees,persons elected or appointed to the See Table XI.2 “Specific Non-contributory   Labour Survivor PensionEmployees and self-   persons who pay pension contribution (see
Field of application   judicial system, parliament or government,self- Minimum”.                                 employed persons.State Social PensionAll     Table VI ‘‘Old Age: Field of Application’’),
                       employed persons,persons engaged in                                                       citizens.                                    andbeneficiaries of old age and invalidity
                       agriculture as farm owners, employees or                                                                                               pensions.
                       assisting family members, andpersons in receipt
                       of sickness, maternity, unemployment or
                       invalidity benefits.




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                                                                                   Survivors

                          THE FORMER YUGOSLAV                                           TURKEY                                          UKRAINE
                          REPUBLIC OF MACEDONIA
                       employees, self employed persons farmers, and Civil Servants: civil Servants.Workers: workers   All residents.
Field of application   pensioners




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                                                Survivors

                            ALBANIA                   ARMENIA                            AUSTRALIA            AZERBAIJAN

                    None.             Survivors Insurance Pension: None.   Non-contributory scheme.   None.
Exemptions from
compulsory social
insurance




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                                                                            Survivors

                     BOSNIA AND HERZEGOVINA                                     CANADA                          CROATIA           GEORGIA

                    Federation of BiH and Republika SrpskaNone   Canada and Quebec Pension PlansNone.   None.             None.
Exemptions from
compulsory social
insurance




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                                                  Survivors

                            MOLDOVA               NEW ZEALAND                             RUSSIAN FEDERATION                     SERBIA

                    None.             See Table XI.2 “Specific Non-contributory   None.                        See Table V ‘‘ Invalidity: Exemptions from
Exemptions from                       Minimum”.                                                                Compulsory Social Insurance’’.
compulsory social
insurance




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                                                          Survivors

                      THE FORMER YUGOSLAV                      TURKEY                       UKRAINE
                      REPUBLIC OF MACEDONIA
                    None.                     Civil Servants: none.Workers: none.   None.
Exemptions from
compulsory social
insurance




                                                               Page 19 / 55
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                                                                  Survivors

                                               ALBANIA                  ARMENIA                             AUSTRALIA                                 AZERBAIJAN

Entitled persons
1. Surviving spouse, divorced   widows, andwidowers      Survivors Insurance Pension:widows,   Bereavement Allowance- widow,- widower.   widow, or widower
                                                         andwidowers
spouse, surviving partner,
children, other persons




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                                                                                            Survivors

                                 BOSNIA AND HERZEGOVINA                                         CANADA                                          CROATIA                                          GEORGIA

Entitled persons
1. Surviving spouse, divorced   Federation of BiH-surviving spouse-children       Canada and Quebec Pension                    widow, widower, divorced spouse, and              - Widows,- children, and- ex-spouses.
                                (born within or out of the wedlock, or adopted,   Planswidow,widower, or common-law partner.   cohabitant (extramarital partnership of persons
spouse, surviving partner,      stepchildren supported by the insured,                                                         of different sex).
children, other persons         grandchildren, and other children without parents
                                who were supported by the insured until his
                                death)-divorced spouse, if the right to support
                                has been determined by a court
                                decisionRepublika Srpska-surviving spouse-
                                divorced spouse, if the right to support has been
                                determined by a court decision-children (up to
                                age of 26, or child with disability)




                                                                                                 Page 22 / 55
                                                                     Survivors

                                               MOLDOVA               NEW ZEALAND                          RUSSIAN FEDERATION                                        SERBIA

Entitled persons
1. Surviving spouse, divorced   Spouse, children         See Table XI.2 “Specific Non-contributory   State Social Pension and Labour Survivor     widow, widower, andex-spouse granted
                                                         Minimum”.                                   PensionSurviving spouseDivorced spouse (as   maintenance by the court.Children (legitimate
spouse, surviving partner,                                                                           an exception in specific situation)          and illegitimate, foster, adopted and
children, other persons                                                                              ChildrenElderly parentsBrothers and          stepchildren)Brothers, sisters, parents,
                                                                                                     sistersGrandchildren                         stepfather and stepmother, adopting parents,




                                                                           Page 23 / 55
                                                                                          Survivors

                                   THE FORMER YUGOSLAV                                        TURKEY                                UKRAINE
                                   REPUBLIC OF MACEDONIA
Entitled persons
1. Surviving spouse, divorced   widow, widowerdivorced spouse legitimate /    Civil Servants:• widows;• widowers;•    widow andwidower.
                                illegitimate childrenfoster childrenadopted   children;• parents.Workers:• widows;•
spouse, surviving partner,      childrengrand- and stepchildrenParents.       widowers. • children;• parents.
children, other persons




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Survivors




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                                                                                         Survivors

                                              ALBANIA                                           ARMENIA                                           AUSTRALIA                                           AZERBAIJAN

Conditions
1. Deceased insured person   Insured at time of death or died within the       Survivors Insurance Pension: Depending on the None.                                                      Entitled to receipt of a social pension or old age
                             calendar year of the insurance expiration.        age of the deceased person, the service record                                                           pension
                                                                               should be at least:up to 23 years of age        2
                                                                               years23- 26       3 years26-30       4 yearsOver 30
                                                                               years of age 5 yearsFor owners of agricultural
                                                                               land only the service record before 01.01.2002 is
                                                                               applicable, periods of service after this date are
                                                                               not currently taken into consideration although
                                                                               draft legislation dealing with this is in progress.




2. Surviving spouse          - Caring for a child of the deceased aged up to 8 Survivors Insurance Pension:of pensionable age      Bereavement Allowance- No age qualification;-        Widow or widower who is over the retirement
                             years of age,- disabled, or - aged over 50 years or irrespective of age if recognised as a disabled   Bereavement Allowance is subject to the income       age or disabled;Non-working widow or widower,
                             (widow) or 60 years (widower).                    person, unemployed or in receipt of any pension,    and assets test applied to other Australian          caring for child of deceased if that child is under
                                                                               or caring for the deceased’s children, brothers,    pensions (see “Old Age” section);- Living with       the age of 8 yearsWidow or widower of someone
                                                                               sisters or grandchildren who are under 8 years      partner immediately before death;- No qualifying     killed in warWidow and widower of
                                                                               of age.                                             child. “Qualifying child” refers to a child who is   parliamentarian or public servant
                                                                                                                                   fully dependent on the surviving partner - if the
                                                                                                                                   partner had a qualifying child they may be
                                                                                                                                   entitled to a social security payment in their own
                                                                                                                                   right (Parenting Payment – see Maternity cash
                                                                                                                                   benefits).




3. Divorced spouse                                                                                                                                                                      none




4. Surviving partner or                                                                                                                                                                 none
cohabitant


                                                                                               Page 26 / 55
                                                                                               Survivors

                               BOSNIA AND HERZEGOVINA                                               CANADA                                                CROATIA                                             GEORGIA

Conditions
1. Deceased insured person   Federation of BiH and Republika Srpska- at time      Canada and Quebec Pension                             First PillarAfter the death of the insured person - No minimum periods of insurance.
                             of death the deceased was or would have been         PlansContributions for at least 1/3 of the years in   Minimum qualifying period: 5 years of insurance,
                             entitled to an old age or invalidity pension- no     the contributory period (minimum of 3 years,          or 10 years of qualifying periods or none if death
                             conditions applies if death is a consequence of      maximum of 10 years).Contributory period              is a result of employment injury or occupational
                             employment injury or occupational disease.           begins at age 18 or January 1966 and ends             disease.(insurance years reflect the period
                                                                                  when the person receives a Canada Pension             during which the insured person actually paid
                                                                                  Plan retirement pension, reaches age 70 or dies       contributions whereas qualifying periods also
                                                                                  (whichever is the earliest).                          include non-contributory periods credited or
                                                                                                                                        taken into account, see Table VI “Old Age”.)




2. Surviving spouse          Federation of BiH and Republika SrpskaWidow:-        Canada Pension PlanIf Surviving spouse or             First and Second Pillarsaged 50 years or over,        Spouses of the deceased are entitled to benefits
                             aged 45 or over,- caring for children entitled to    common-law partner is under age 35 must               caring for children entitled to survivors’ pension,   whether they are employed or not.
                             survivors’ pension, or- disabledWidower- aged        have:dependent children or a severe and               or disabled; Widow aged 45 years or over at
                             55 in Republika Srpska and 60 in Federation of       prolonged disability: “Severe” means the              time of death of the insured person acquires
                             BiH,- caring for children entitled to survivors’     individual cannot regularly pursue any                entitlement upon reaching 50 years.
                             pension, or- disabled                                substantial gainful occupation. “Prolonged”
                                                                                  means the disability is likely to be long-term or
                                                                                  result in death. Otherwise payment is deferred
                                                                                  until the surviving spouse or common-law
                                                                                  partner reaches 65 years of age.Payable under
                                                                                  the same conditions for widows and
                                                                                  widowers.Quebec Pension Plan Surviving
                                                                                  spouse must at time of death:be married to the
                                                                                  deceased and not legally separated,be living in a
                                                                                  conjugal relationship with the deceased, if the
                                                                                  latter had been, on the day of his or her death,
                                                                                  legally separated or unmarried, for at least three
                                                                                  years, or in the following cases for at least one
                                                                                  year,they have a common child, they have jointly
                                                                                  adopted a child, or one of them has adopted a
                                                                                  child of the other.




3. Divorced spouse           Federation of BiH and Republika Srpska-                                                                    Divorced spouse entitled under conditions
                             divorced spouse shall be able to obtain the                                                                mentioned above if entitled to alimony.
                             survivor pension, if the right to support has been
                             determined by a court decision

4. Surviving partner or                                                                                                                 The same conditions as for surviving spouse.
cohabitant


                                                                                                     Page 27 / 55
                                                                                              Survivors

                                              MOLDOVA                                         NEW ZEALAND                             RUSSIAN FEDERATION                                                  SERBIA

Conditions
1. Deceased insured person   Survivor’s benefit is awarded if the deceased         See Table XI.2 “Specific Non-contributory   Labour Survivor PensionNo qualifying periods            - beneficiary of old age or invalidity pension, or-
                             person, at the time of death, was in receipt of, or Minimum”.                                     but if the death of the breadwinner was a result        economically active persons who established a
                             entitled to, either old-age pension (partial or full)                                             of his criminal activity, suicide or the deceased       minimum insurance record of 5 years or who are
                             or invalidity benefit (categories I, II or III).                                                  person was not insured at the time of death, then       eligible for an invalidity pension (the minimum
                                                                                                                               the survivors are only entitled to State Social         insurance period is being dropped if the cause of
                                                                                                                               Pension (see Table XI.2 “Guaranteeing                   death is due to an occupational injury or
                                                                                                                               Sufficient Resources: Specific Non-contributory         disease).
                                                                                                                               Minimum”) .




2. Surviving spouse          Must have reached retirement age or been             See Table XI.2 “Specific Non-contributory    Labour Survivor Pension reached the age of 60           widow (aged 49 years or over in 2009), widower
                             declared a category I or II invalid at the time of   Minimum”.                                    years (widower) or 55 years (widow), an                 (aged 54 years or over in 2009), orwidow or
                             the breadwinner’s death or within 5 years                                                         invalid,unemployed and caring for the                   widower with full working incapability that
                             thereof, and must have been married to the                                                        deceased’s dependants under 14 years of age,            occurred before or within one year of the date of
                             deceased for at least 15 years, ormust care for                                                   ornot formerly a dependant but he/she loses a           the death of the spousewidow or widower who
                             any of the breadwinner’s children under 3 years                                                   source of means of subsistence after the                has parental duty over a child/children who are
                             of age, during periods of recipient’s non-                                                        deceased’s death.State Social Pensionreached            entitled to a survivor’s pension on their own
                             employment.                                                                                       the age of 65 years (widower) or 60 years               account (and this as long as the child/children
                                                                                                                               (widow), oran invalid.                                  receive/s the pension).. If the survivor reaches
                                                                                                                                                                                       49 years of age (widow) or 54 years of age
                                                                                                                                                                                       (widower) and her/his right to family pension has
                                                                                                                                                                                       not expired yet, s/he permanently retains the
                                                                                                                                                                                       right to the pension. if a widow has not reached
                                                                                                                                                                                       49 years of age prior to the death of her spouse,
                                                                                                                                                                                       but has reached 44 years, she shall acquire the
                                                                                                                                                                                       right to pension when she reaches 49 years (this
                                                                                                                                                                                       provision does not apply to widowers).




3. Divorced spouse                                                                                                             As an exception in specific situations such as          If granted maintenance by the court.
                                                                                                                               combination of several factors (bad state of
                                                                                                                               health, lack of the means of subsistence and
                                                                                                                               lack of legal applicants (relatives) in the 1st line)

4. Surviving partner or                                                                                                        none                                                    Not applicable.
cohabitant


                                                                                                    Page 28 / 55
                                                                                               Survivors

                                THE FORMER YUGOSLAV                                                 TURKEY                                             UKRAINE
                                REPUBLIC OF MACEDONIA
Conditions
1. Deceased insured person   Family members are entitled to a family pension      Civil Servants:• In principle, A pension is        Insured person must have either been in receipt
                             providing that the insured deceased:had at least     awarded to the spouse, children and parent, - if of or entitled to an old age/invalidity pension at
                             5 years of insurance service or had at least 10      the deceased person had at least 5 qualifying      the time of death.
                             years of pension service, orhad met the              years of service. - when the decease was due to
                             requirements for old-aged or disability pension,     work related reasons (as described by the law)
                             orhad been the recipient of old-age or disability    no qualifying period is needed.- when the
                             pension.If the death of the insured was caused       deceased person was already entitled to an
                             by a job-related injury or occupation illness, the   pension (old age or invalidity)Workers:For the
                             members of the family are entitled to a family       dependants of the deceased insured person to
                             pension regardless of the length of pension          receive survivor’s pension, the following
                             service of the insured.                              conditions must be fulfilled:• either the
                                                                                  retirement or invalidity pension has been
                                                                                  awarded to the insured person or entitlement
                                                                                  has been acquired,• retirement or invalidity
                                                                                  pension has been suspended because of restart
                                                                                  of work,• the insured person has to prove at
                                                                                  least 5 years of insurance period and 900 days
                                                                                  paid contributions for the invalidity, old-age and
                                                                                  death insurance schemes throughout this
                                                                                  insurance period.

2. Surviving spouse          A widow/widower is entitled to a survivor pension Pension is awarded to the spouse, provided the       Reached the pension age or is an invalid.
                             providing that: he/she was 45 years old (widow) spouse and deceased insured person were
                             or 55 years old (widower) at the time of the      married.
                             death of their spouse; he/she was incapable to
                             work prior to the death of the spouse or if such
                             incapability occurred within one year following
                             the spouses death;after the death of the spouse,
                             he/she is left with one or more children entitled
                             to a family pension from the spouse, and he/she
                             assumes parental care of those children;
                             orSurvivor pension can also be granted when
                             the widow(er) reaches the age of 45/50 when
                             they were at least 40/50 years of age by the time
                             of the spouse’s death, or if they became
                             incapable to work in the period.A widow/widower
                             who has been deprived of the right to survivors
                             pension on the basis of parental care after 40
                             years of age, acquires the right to survivors
                             pension after turning 45/55 years of age. The
                             widow, who was pregnant on the day of the
                             death of the spouse or whose child was born
                             after the death of the deceased is entitled to
                             family pension from the day of death of the
                             spouse

3. Divorced spouse           Alimony has been approved by way of court            Civil Servants:NoneWorkers: None                  As an exception in specific situations such as
                             ruling                                                                                                 combination of several factors (bad state of
                                                                                                                                    health, lack of the means of subsistence and
                                                                                                                                    lack of legal applicants (relatives in the first line)

4. Surviving partner or      Not applicable.                                      Civil Servants:Not ApplicableWorkers: Not         none
                                                                                  Applicable
cohabitant


                                                                                                    Page 29 / 55
Survivors




  Page 30 / 55
                                                                               Survivors
                                   ALBANIA                                           ARMENIA                                            AUSTRALIA                                    AZERBAIJAN

5. Children        Under 18 years of age (25 if disabled or full-time Survivors Insurance Pension:Under 18 years (23 Double Orphan Pension(A$52.70 per fortnight)     normal : under 18 years;full time students :
                   students) and previously dependent upon the        years of age for students).                    non-means tested benefit payable to a            under 23 years:disabled children : unlimited
                   deceased.                                                                                         guardian /approved care organisation in addition
                                                                                                                     to Family Benefit.




6. Other persons   The parents, grandparents and stepparents,        Survivors Insurance Pension:Any person if at the Not applicable.                                  Parents are entitled, if:
                   provided they:                                    time of death, s-he is not employed nor in receipt                                                their child is killed in war, regardless whether
                   - shared the same household with the deceased     of any pension and cares for the deceased’s                                                       that child supported them or not;
                   for at least one year before death,               children, brothers, sisters or grandchildren who                                                  they have reached retirement age or are
                   - have no other people obliged to take care of    are under 8 years of age.                                                                         disabled and were dependant on the deceased
                   them, and                                                                                                                                           before death;
                   - have reached 65 years of age or are incapable                                                                                                     regardless of age or previous dependency if they
                   of work.                                                                                                                                            do not work and care for one or more of the
                                                                                                                                                                       deceased’s children who are under 8 years of
                   Nephews and nieces when dependent upon the                                                                                                          age
                   deceased and shared the same household with
                   the deceased.                                                                                                                                       Brothers and sisters, if:
                                                                                                                                                                       they fall below the age limits described under
                                                                                                                                                                       ‘conditions: children’ above and do not have
                                                                                                                                                                       parents who are capable of work;
                                                                                                                                                                       they do not work but care for one or more of
                                                                                                                                                                       deceased’s children, brothers, sisters or
                                                                                                                                                                       grandchildren who are aged under 8 years old

                                                                                                                                                                       Grandparents, if:
                                                                                                                                                                       they do not work but care for one or more of
                                                                                                                                                                       deceased’s children, brothers, sisters or
                                                                                                                                                                       grandchildren who are aged under 8 years old;
                                                                                                                                                                       there is no one else capable of caring for them

                                                                                                                                                                       Grandchildren, if:
                                                                                                                                                                       they fall below the age limits describe under
                                                                                                                                                                       ‘Conditions: Children’ above and do not have
                                                                                                                                                                       parents who are capable of work;




                                                                                    Page 31 / 55
                                                                                  Survivors
                     BOSNIA AND HERZEGOVINA                                           CANADA                                             CROATIA                                            GEORGIA

5. Children        Federation of BiH - normal: 15 years,             Canada Pension Plan:Under 18 years (25 if in        First and Second PillarsSubject to age            Subject to the following maximum ages:- normal:
                   - full-time students: 25 years,                   full-time education).Quebec Pension Plan:Under      limitsnormal: 15 yearsunemployed: 18 yearsfull-   18 years- student: 23 years- disabled: indefinite.
                   - disabled children: unlimited                    18 years (the child benefit is only payable for a   time students: 26 yearsdisabled children:
                   Republika Srpska                                  child aged 18-25 in full time education if death    unlimited.
                   -normal: 15 years                                 occurred before 1 January 1994) andThe child
                   -full-time students: 26 years                     must be single.
                   -disabled children: unlimited




6. Other persons   Federation BiH- Not applicable Exceptions:        Canada and Quebec Pension PlansNone.                First and Second PillarParents, brothers and      They must be related to the deceased and
                   mother and father of a member of the Armed                                                            sisters if dependent upon the deceased and        either:- be disabled and have been dependent
                   Forces of who died while doing national service                                                       aged at least 60 years (men) or 50 years          on the deceased at the time of death, or-be out
                   between 17 August 1990 to 30 June 1996, will                                                          (women). No age condition if disabled.            of work and caring to a child relative of the
                   be entitled to family pension regardless of the                                                                                                         deceased.
                   family household income if they fulfil other
                   criteria for family pension.Republika Srpska:-
                   Under the same conditions in terms of age,
                   inability to live and work independently as a
                   surviving spouse.- If the average monthly
                   income of a family household member in the
                   year when the insured person died, did not
                   exceed 25% of the average net salary in RS.




                                                                                       Page 32 / 55
                                                                                  Survivors
                                   MOLDOVA                                        NEW ZEALAND                           RUSSIAN FEDERATION                                               SERBIA

5. Children        Age limits:standard age limit: 18 yearsage limit   See Table XI.2 “Specific Non-contributory   Labour Survivor Pension under 18 or older if        children up to 15 years of age,children up to 20
                   for students:23 years.                             Minimum”.                                   they became invalids before that age,students       years of age (if in high school),children up to 26
                                                                                                                  aged 18 or over until the end of their vocational   years of age (if students),child who has to
                                                                                                                  training in full-time educational establishments    interrupt education because of illness can
                                                                                                                  but only up to the age of 23.State Social           continue receiving pension after the above
                                                                                                                  Pensionunder 18 or older if they became invalids    mentioned age but for a maximum period equal
                                                                                                                  before that age                                     to the period of interruption,males whose
                                                                                                                                                                      education is discontinued due to military service
                                                                                                                                                                      can receive pension up to 27 years of age,
                                                                                                                                                                      anddisabled child with no income are entitled till
                                                                                                                                                                      their death.




6. Other persons   Must care for any of the breadwinner’s children See Table XI.2 “Specific Non-contributory      Labour Survivor Pension and State Survivor          dependant children whether related to the
                   aged at least 3 years, and not be in employment, Minimum”.                                     Pension:brothers, sisters and grandchildren         deceased or not provided they meet the above
                   must have no income subject to social security                                                 under 18 (or older if they became invalids before   mentioned conditions, andparent, step-parent,
                   contributions.                                                                                 that age), who have no parents capable of           adoptive parent older than 64 years (men) or 59
                                                                                                                  working,father or mother aged 60 years (men) or     years (women) – valid in 2009, or regardless of
                                                                                                                  55 years (women) or invalids;one of the non-        age if claimant is incapable of work.
                                                                                                                  working parents, grandparents, brothers or
                                                                                                                  sisters caring for the deceased’s dependants
                                                                                                                  under 14 years of age;grandfather and
                                                                                                                  grandmother, if there are no persons required by
                                                                                                                  law to support them;the parents aged at least 55
                                                                                                                  (men) or 50 (women) of deceased conscripts;
                                                                                                                  step-parents who have brought up or maintained
                                                                                                                  a deceased stepchild for no less than five years
                                                                                                                  are entitled to the pension on an equal footing
                                                                                                                  with other parents.




                                                                                        Page 33 / 55
                                                                                   Survivors
                      THE FORMER YUGOSLAV                                               TURKEY                                           UKRAINE
                      REPUBLIC OF MACEDONIA
5. Children        Children are entitled to a family pension           Civil Servants: Female unmarried children may Age limit:normal: 18 yearsthose who are invalid
                   when:aged up to 15 years or 26 if they are          receive orphan’s pension without the imposition before reaching 18 years: unlimited full-time
                   studying full-time, or they are incapable of work   of any age conditions. Male children may receive students: 23 years.
                   before the death of the parent or due to a          orphan’s pension up to the age of 18, or 20 if
                   disability which occurred within one year of the    they are in secondary education and 25 if they
                   death of the parent.If a child becomes incapable    pursue higher education. Pension ceases if the
                   of working whilst receiving the Family Pension      female child beneficiary marries.On the other
                   then s/he will receive that pension                 hand, pension is paid without the imposition of
                   permanently.Grandchildren and orphans who           any age or education conditions to sick and
                   were taken care of by the deceased if they were     handicapped children for whom the Health Board
                   not working nor receiving a pension at the time     has decided that their sickness or handicap
                   of the death; Furthermore, the cadastral income     prevents them from working. Payment of
                   per family member nor any other income per          orphan’s pension continues even after the
                   family member, is higher than 25% of the            marriage of such children.Female and male
                   national average net salary of the previous year.   children no longer receive the pension when
                                                                       they start a job.Workers: Same as above for civil
                                                                       servants.

6. Other persons   mother is 45 and father 55 years of age at the      Civil Servants first insured before 01.10.2008:   Reached pension age or is an invalid.
                   date of the insured person’s death, orthey are      Survivor’s pension is awarded to the widowed
                   younger than 45/55 and are permanently              mother of the deceased insured person, if she is
                   incapable of workin the time of the death of the    in need. Similarly, the pension is awarded to the
                   deceased they were not in employment or             invalid father of the deceased insured person if
                   pension beneficiaries; the cadastral income per     he is in need or aged 65 or over.Civil Servants
                   family member was not higher than 25% of the        first insured after 01.10.2008: Insured after
                   national average net wage in the last year; other   01.10.2008 same systems as
                   income per family member was not higher than        workers.Workers:Parents may receive a pension
                   25% of the national average net wage in the last    if:• there is enough resource left after the
                   year                                                payment to the insured’s spouse and children,
                                                                       and• the parties concerned prove that they
                                                                       were dependants of the insured at the date of
                                                                       death.




                                                                                         Page 34 / 55
Survivors




  Page 35 / 55
                                                                                           Survivors

                                                 ALBANIA                                          ARMENIA                                           AUSTRALIA                                          AZERBAIJAN

Benefits
1. Surviving spouse, divorced   50% of the pension the deceased person had or Survivors Insurance Pensions:The following            Bereavement PaymentA lump sum payment                The sum of the pension of surviving spouse
                                would have had at time of death.              pension is divided equally between all                equivalent to the difference between a married       calculated so:
spouse, surviving partner                                                     survivors:P = B + n*X*G*F,where•P: monthly            and a single rate of pension for a period of up to
                                                                              pension•B: basic pension (6800 drams per              14 weeks paid to a surviving partner.If claim is     If the children lost both parents they receive
                                                                              month)•n: insurance record of the deceased (in        made within 4 weeks of the partner’s death,          100% of the basis part of the (labor) pension. All
                                                                              years)•X: supplement for each complete year of        payment can be made from the date of death.          others receive 50%. This type of pension is paid
                                                                              insurance (395 drams)•G: Pensioner’s personal                                                              when the deceased person had at least an
                                                                              coefficient(1 + (n-25) x 0.02)•F: Coefficient                                                              insurance record of 5 years
                                                                              based on the number of entitled survivors - 0.5 if
                                                                              1 survivor- 0.9 if 2 survivors- 1.2 if 3 survivors-                                                        If the spouse don’t have a right to receive a
                                                                              1.5 if 4 and more survivors                                                                                pension, the Ministry of Labor and Social
                                                                                                                                                                                         Protection of Population pays a monthly social
                                                                                                                                                                                         allowance – 40 AZN




2. Surviving spouse:            Rights to survivor’s pension terminates.         Benefit continues to be paid.                      Eligibility ceases if partner remarries during       Pension terminated upon remarriage.
                                                                                                                                    period of payment.
remarriage




3. Orphan children : having     Entitled to a portion of the pension the deceased See “Benefits: Surviving spouse” above.           Parenting payment for a qualifying child under       See ‘Benefits: Spouse’ above. At the same time
                                person had or would have had at time of death.                                                      16 up to $562.10 plus a supplement of $19.30         the orphan children receives 5 AZN monthly
lost one parentt; having lost   25% for each child, increased to 50% if there are                                                   per fortnight.                                       allowance.
both parents                    no other survivors.




                                                                                                 Page 36 / 55
                                                                                                  Survivors

                                  BOSNIA AND HERZEGOVINA                                               CANADA                                                 CROATIA                                              GEORGIA

Benefits
1. Surviving spouse, divorced   Federation of BiH and Republika                      Canada Pension Plan:Surviving spouse under             First PillarSurvivors pension is defined according     The deceased person’s average salary is divided
                                SrpskaSurvivors pension is defined according to      65:flat-rate portion plus 37.5% of the deceased’s      to the number of eligible family members,              equally between all survivors (this average
spouse, surviving partner       the number of eligible family members,               retirement pension ;if the surviving spouse is         (including the spouse) and divided equally             calculated from the last year of employment.). If
                                (including the spouse) and divided equally           under 45, is not disabled, with no dependent           between all those entitled. The pension is based       there are no details of the deceased’s average
                                between all those entitled. The pension is based     child, the amount is reduced by 1/120th for each       upon the general invalidity or old-age pension         gross salary than the average gross salary of
                                upon the general invalidity or old-age pension       month by which the surviving spouse’s age is           the deceased would have been entitled to at the        someone similar in employment to the deceased
                                the deceased would have been entitled to at the      less than 45 at the time of contributor’s death;flat   time of death (see Tables VI “Invalidity” and VII      is used. If there is no one of similar employment
                                time of death (see Table V Invalidity and Table      -rate portion: C$ 158.39 per month;maximum             “Old Age”). Personal points for survivors’             than the benefit will be equal to the national
                                VI Old age). The survivor’s pension is calculated    pension; C$ 482.30 per per month.Surviving             pension are determined on the basis of value           minimum wage.
                                as a percentage of the pension to which the          spouse aged 65 or older:60% of deceased’s              points for a qualifying period of at least 21 years
                                deceased would have been entitled, according to      retirement pension Maximum pension: C$                 (at least 40 years if the death was the
                                the number of eligible survivor’s:- one survivor:    518.25 per month.Quebec Pension Plan:under             consequence of the work-related injury or
                                70%,- two survivors: 80%,- three survivors: 90%,     age 45: not disabled, no child: C$ 427.87per           disease).The survivor’s pension is calculated as
                                - four or more survivors: 100%                       monthnot disabled, with child: C$ 700.80per            a percentage of the pension to which the
                                                                                     monthdisabled: C$ 729.84 per monthAge 45-54:           deceased would have been entitled, according to
                                                                                     C$ 729.84 per monthAge 55-64: C$ 716.31 per            the number of eligible survivor’s:one survivor:
                                                                                     monthAge 65 or over: C$ 518.25 per month.              70%two survivors: 80%three survivors: 90%four
                                                                                                                                            or more survivors: 100%Second PillarThis is
                                                                                                                                            principally directed at funding old age pensions.
                                                                                                                                            When the family of a second pillar contributor
                                                                                                                                            become entitled to survivor’s pensions the funds
                                                                                                                                            contained in the deceased person’s second pillar
                                                                                                                                            account are transferred to the first pillar in order
                                                                                                                                            to provide the first pillar survivors’ pensions.
                                                                                                                                            (However, should the funds in the deceased
                                                                                                                                            person’s second pillar account be sufficient to
                                                                                                                                            provide a benefit greater than the first pillar
                                                                                                                                            survivors’ pensions then the second pillar
                                                                                                                                            pension shall be paid instead)

2. Surviving spouse:            Federation of BiH- Widow aged less than 45 or        Pension continues to be payable on remarriage.         First and Second PillarWidow (or widower) aged Benefits terminated.
                                widower less than 60 will no longer be entitled to   In the event of the death of a second spouse, the      less than 50 years will no longer be entitled to
remarriage                      survivor’s pension, the benefit is being             higher of the two surviving spouse’s pension is        survivor’s pension, unless totally incapable of
                                suspended, unless totally incapable of               payable. Applies to widowers as well.                  work.
                                workRepublika Srpska- Widow aged less than
                                45 or widower less than 55 will no longer be
                                entitled to survivor’s pension, the benefits is
                                being suspended, unless totally incapable of
                                work.

3. Orphan children : having     Federation of BiH and Republika SrpskaThe      Flat-rate amount:Canada Pension Plan Flat rate               Based on the disability pension to which the    55 GEL per month
                                amount of the benefit depends on the number of of C$ 204.68/monthQuebec Pension Plan Flat                   deceased was or would have been entitled at
lost one parentt; having lost   dependants (see “Benefits: Surviving Spouse”   rate of C$ 64.99/month.                                      death, the amount of the benefit depends on the
both parents                    above).                                                                                                     number of dependants (see “Benefits: Surviving
                                                                                                                                            Spouse” above).




                                                                                                        Page 37 / 55
                                                                                                 Survivors

                                                 MOLDOVA                                         NEW ZEALAND                           RUSSIAN FEDERATION                                             SERBIA

Benefits
1. Surviving spouse, divorced   Survivor’s benefit (as percentage of deceased        See Table XI.2 “Specific Non-contributory   Labour Survivor Pension: Providing a base part    Benefit level is determined as a percentage of
                                person’s benefit):50%: for a single survivor75%:     Minimum”.                                   and an insured part.An accumulated part of the    the pension, which was or would have been
spouse, surviving partner       for two survivors 100%: for three or more                                                        pension (of those born in 1967 and younger) is    granted to deceased at the time of death.
                                survivors.These amounts are shared equally                                                       given to dependents as a supplementary lump       Percentage varies depending on number of
                                among all eligible beneficiaries.The amount of                                                   sum.Base Part: Flat-rate amount fixed by          family members eligible for this benefit:single
                                benefit is based on the pension received by the                                                  government at 897 roubles per month as of         member: 70%two members: 80%3 members:
                                deceased person if he or she had retired, or on                                                  1.08.2008.Insured Part (IP): The amount is        90%four or more members: 100%These
                                potential retirement pension.                                                                    calculated with the formulae IP = CPC ÷ (NM x     amounts are shared equally among entitled
                                                                                                                                 CSD ) ÷ ND WhereCPC: the amount of                family members. If members of the extended
                                                                                                                                 calculated pension capital of the deceased        family are also eligible then the above scale is
                                                                                                                                 person, based on all the compulsory               used just for immediate family members.
                                                                                                                                 contributions made by the individual              Members of the extended family may obtain any
                                                                                                                                 claimant;NM: number of months of the expected     remaining difference between the money paid to
                                                                                                                                 duration of payment, based on actuarial           the immediate family and the full pension level. If
                                                                                                                                 calculations of general life expectancy (228      divorced spouse and current spouse are both
                                                                                                                                 months=19 years);CSD: correlation between the     eligible at the same time, the pension is
                                                                                                                                 actual insurance period of the deceased           determined as 70% and shared equally between
                                                                                                                                 (calculated in months) and the standard           them.
                                                                                                                                 insurance period. ND: number of dependants of
                                                                                                                                 the deceased.The total amount of the base part
                                                                                                                                 and insured part to be divided between all the
                                                                                                                                 dependants should not be less than 660 roubles
                                                                                                                                 per month per person.State Social Pensionfor
                                                                                                                                 those who have reached the age of 65 years
                                                                                                                                 (widower) or 60 years (widow):100% of the base
                                                                                                                                 part of the Labour Old-age Pension but no less
                                                                                                                                 then 598 roubles per month per person.



2. Surviving spouse:            Survivor’s benefit is not payable if the surviving   See Table XI.2 “Specific Non-contributory   Pension is retained on remarriage.                No influence on status and level of survivors
                                spouse remarries.                                    Minimum”.                                                                                     pension.
remarriage




3. Orphan children : having     Benefit calculated on basis of the number of         See Table XI.2 “Specific Non-contributory   Labour Survivor Pension: Benefit divided           See ‘‘Benefits: Surviving Spouse’’ above.
                                beneficiaries and shared equally between them,       Minimum”.                                   between all entitled children survivors, in the
lost one parentt; having lost   see “Surviving Spouse” above.                                                                    following wayEach child gets 2/3 of the base part
both parents                                                                                                                     of the pension. The insured part of the pension is
                                                                                                                                 divided equally between the survivors. State
                                                                                                                                 Social PensionUnder 18 or older if they became
                                                                                                                                 invalids before that age - 100% of the base part
                                                                                                                                 of the Labour Old Age Pension but no less then
                                                                                                                                 598 roubles per month per person.




                                                                                                       Page 38 / 55
                                                                                                   Survivors

                                   THE FORMER YUGOSLAV                                                  TURKEY                                              UKRAINE
                                   REPUBLIC OF MACEDONIA
Benefits
1. Surviving spouse, divorced   The Family Pension is calculated as a                 Civil Servants first insured before                  Survivor’s pension is paid as a percentage of the
                                percentage of the old age or invalidity pension       01.10.2008:The pension is calculated as a            pension to which the deceased was or would
spouse, surviving partner       that the deceased person did or would have            percentage of the invalidity or old-age pension to   have been entitled. The percentage depends on
                                received at the time of his or her death. The         which the deceased was or would have been            the number of entitled persons. The amount is
                                Family Pension is calculated as follows:70% of        entitled. If there are dependant spouse and          then shared equally between all entitled
                                basis for the first survivor, and10% of basis for     children, the total of pensions payable can not      survivors:one entitled person:50% of pensiontwo
                                each additional survivor.This amount is then          exceed 100% of the deceased’s pension.Rates          or more entitled people 100% of pension
                                divided equally between all survivors.2nd pillar:     applicable for spouse’s pension are indicated
                                In case of a death of a private pension fund          below:• 75% for widowed spouses without
                                member, the total amount of assets accumulated        children• 50% for spouses who are civil
                                to that member’s account shall be transferred to      servants or in receipt of old-age pension• if
                                the Pension and Disability Insurance Fund of          there is a child, 60% for the spouse and 30% for
                                Macedonia and will be calculated and paid as          the child• if there are two children, 50% for the
                                regular Family pension. By exception (applicable      spouse and 25% for each child.Civil Servants
                                from 2011 onwards) if the accumulated assets of       first insured after 01.10.2008: Insured after
                                the deceased pension fund member are higher           01.10.2008 same systems as workers.Workers:•
                                than the necessary amount for a Family pension,       75% for widowed spouses without children•
                                survivors may, instead of the Family pension,         50% for spouses who are civil servants or in
                                choose to use the whole amount of accumulated         receipt of old-age pension or having children•
                                assets for either purchasing a life-time annuity or   25% for each child
                                programmed withdrawals.




2. Surviving spouse:            Family Pension continues to be paid.                  In case of remarriage of the survivor spouse, the Pension continues to be paid.
                                                                                      pension is suspended.
remarriage




3. Orphan children : having     See “Benefits: Surviving Spouse” above.               Each orphan child is entitled to 25% of the          Survivor’s pension is paid as a percentage of the
                                                                                      pension of deceased insured person. If the           pension to which the deceased was or would
lost one parentt; having lost                                                         orphan child lost both parents, he/she receives      have been entitled. The percentage depends on
both parents                                                                          50% of the pension.                                  the number of entitled persons. The amount is
                                                                                                                                           then shared equally between all entitled
                                                                                                                                           survivors:one entitled person:50% of pensiontwo
                                                                                                                                           or more entitled people 100% of pension.




                                                                                                        Page 39 / 55
Survivors




  Page 40 / 55
                                                                                      Survivors
                                            ALBANIA                                          ARMENIA                                     AUSTRALIA                                          AZERBAIJAN

4. Other beneficiaries     Parents, grandparents and grandchildren: 25%      See “Benefits: Surviving spouse” above.   Not applicable.                                      See ‘Benefits: Spouse’ above
                           of the pension that the deceased person was or
                           would have been entitled to at the time of death.




5. Maximum for all those   100% of the pension the deceased was or would None.                                         Not applicable.                                      This rule is not available
                           have been entitled to at time of death.
entitled to benefits




6. Other benefits          The death grant is equal to one month’s basic     None.                                     Bereavement PaymentA lump sum payment                not available
                           old age pension (10276 leks per month)                                                      equivalent to the difference between a married
                                                                                                                       and a single rate of pension for a period of up to
                                                                                                                       14 weeks paid to a surviving partner.




7. Minimum pension         The minimum pension is 50% of the “Basic          None.                                     Rate depends on other income and assets of the 100% of the minimum old age pension per
                           Pension” ( that equals to 10276 leks per month)                                             recipient.                                     recipient
                           shared between all beneficiaries.




8. Maximum pension         See“Maximum for all those entitled” above.        None.                                     See “Benefits: Surviving Spouse” above.              30% of 3 times the national average monthly
                                                                                                                                                                            wage approved for use in pension calculation
                                                                                                                                                                            per recipient.




                                                                                            Page 41 / 55
                                                                                       Survivors
                            BOSNIA AND HERZEGOVINA                                         CANADA                                          CROATIA                                      GEORGIA

4. Other beneficiaries     None                                           None.                                            Based on the disability pension to which the
                                                                                                                           deceased was or would have been entitled at
                                                                                                                           death and the amount of the benefit depends on
                                                                                                                           the number of dependants (see “Benefits:
                                                                                                                           Surviving Spouse” above).




5. Maximum for all those   Federation of BiH and Republika Srpska100% of See “Benefits: Surviving Spouse” and “Benefits:   100% of the pension to which the deceased was None
                           the pension to which the deceased was or would Orphans” above.                                  or would have been entitled to.
entitled to benefits       have been entitled to (see “Benefits: Surviving
                           Spouse” above)




6. Other benefits          Federation of BiH and Republika SrpskaNone     Canada and Quebec Pension Plans Death             None.                                           None.
                                                                          benefit:a lump-sum benefit is payable under the
                                                                          Canada/Quebec Pensions to the estate of a
                                                                          deceased contributor who met the contributory
                                                                          conditions the maximum amount of benefit is C$
                                                                          2,500.Old Age Security: Allowance for the
                                                                          Survivor:Paid to a survivor aged 60-64 who
                                                                          resided in Canada for at least 10 years since the
                                                                          age of 18; at the age of 65, the allowance is
                                                                          replaced by the Old Age Security Pension;The
                                                                          maximum allowance is C$ 999.81 a month;The
                                                                          maximum monthly allowance is reduced by C$3
                                                                          for every C$4 of the survivor’s income. This
                                                                          reduction applies until the Old Age Security
                                                                          pension is equivalent to zero. Then the
                                                                          Guaranteed Income Supplement portion is
                                                                          reduced by C$1 for every C$2 of additional
                                                                          income.

7. Minimum pension         Federation of BiH and Republika SrpskaBased    Canada and Quebec Pension PlansNone.             Based upon minimum invalidity/old age pension, 55 GEL per month
                           upon minimum invalidity/old-age pension, see                                                    see Table V “Invalidity” and Table VI “Old Age”.
                           Table V ‘Invalidity’ and Table VI ‘Old-age’.                                                    ”, and depending on the number of dependants.




8. Maximum pension         Federation of BiH and Republika SrpskaBased    Canada Pension Planless than 65 years:       Based upon maximum invalidity/old age pension, None.
                           upon maximum invalidity/old-age pension, see   C$482.30 per monthover age 65: C$ 518.25 per see Table V “Invalidity” and Table VI “Old Age”.
                           Table V ‘Invalidity’ and Table VI ‘Old-age’.   monthQuébec Pension Planaged between 45      ”, depending on the number of dependants.
                                                                          and 64 years:C$ 729.84per monthaged 65 years
                                                                          or over: C$ 518.25 per month.



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                                                                                         Survivors
                                           MOLDOVA                                       NEW ZEALAND                           RUSSIAN FEDERATION                                           SERBIA

4. Other beneficiaries     Benefit divided equally between all survivors     See Table XI.2 “Specific Non-contributory   Labour Survivor Pension: Benefit divided equally See ‘‘Benefits: Surviving Spouse’’ above.
                           who are entitled to it.                           Minimum”.                                   between all survivors.State Social
                                                                                                                         PensionBenefit divided equally between all
                                                                                                                         survivors.




5. Maximum for all those   100% of the pension that the deceased did or      See Table XI.2 “Specific Non-contributory   Labour Survivor Pension:Maximum integrated       100% of deceased person’s pension at time of
                           would have received at time of death is granted   Minimum”.                                   within the pension formula.                      death.
entitled to benefits       for 3 or more survivors.




6. Other benefits          See Chapter III “Sickness Cash Benefits:          See Table XI.2 “Specific Non-contributory   Regional supplements and compensation            Compensation of burial costs: 1,5 times the
                           Benefits of social protections - Death grant”     Minimum”.                                   payments made to war veterans, orphans,          individual’s average pension paid in pension
                                                                                                                         invalids from childhood.                         fund in the last quarter.




7. Minimum pension         Based on minimum old-age pension: - one        See Table XI.2 “Specific Non-contributory      Labour Survivor Pension: Minimum integrated       None.
                           survivor: 50% of minimum old age pension,- two Minimum”.                                      within the pension formula.State Social
                           survivors: 75% of minimum old age pension,-                                                   Pensionfor those who have reached the age of
                           three or more survivors: 100% of minimum old                                                  65 years (widower) or 60 years (widow), invalids
                           age pension.                                                                                  of the 2nd and 3rd degree Children under 18 or
                                                                                                                         older if they became invalids before that age: no
                                                                                                                         less then 598 roubles per month, Invalids of 1st
                                                                                                                         degree no less then 400 roubles per month.

8. Maximum pension         None.                                             See Table XI.2 ‘Specific Non-contributory   Labour Survivor Pension: Maximum integrated      Defined by general maximum pension (see
                                                                             Minimum’.                                   within the pension formula.State Social          Table VI ‘‘Old Age’’ above).
                                                                                                                         PensionMaximum integrated within the pension
                                                                                                                         formula.




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                                                                                            Survivors
                              THE FORMER YUGOSLAV                                                TURKEY                                              UKRAINE
                              REPUBLIC OF MACEDONIA
4. Other beneficiaries     See “Benefits: Surviving Spouse” above.             Civil Servants first insured before                See ‘Benefits: Surviving Spouse’ above
                                                                               01.10.2008:Parents are entitled, individually, to
                                                                               25% of the pension of the deceased insured
                                                                               person, provided they fulfill the required
                                                                               conditions.Civil Servants first insured after
                                                                               01.10.2008: Insured after 01.10.2008 same
                                                                               systems as workers.Workers: If the pensions
                                                                               paid to the spouse and children of the deceased
                                                                               remains below 100%, the parents are entitled to
                                                                               a pension of 25% when fulfilling the income
                                                                               conditions. If the parents are older than 65, they
                                                                               receive the pension regardless of whether the
                                                                               pension of spouse and children reaches the
                                                                               ceiling of 100%

5. Maximum for all those   Family Pension must not exceed 100% of the          The maximum pension for all those entitled           One joint pension shall be granted to all family
                           basic pension of the insured person.Basic           doesn’t exceed 100%. In case it exceeds, the         eligible for the survivor’s pension.100% of old
entitled to benefits       pension: old age or invalidity pension that the     amount distributed to dependants is reduced          pension of deceased breadwinner shall be
                           deceased person did or would have received at       according to their shares.                           distributed equally among those entitled family
                           time of his/her death.                                                                                   members who are incapable of work. By request
                                                                                                                                    of a family member, his/her share of the total
                                                                                                                                    survivor’s pension shall be apportioned and paid
                                                                                                                                    separately.

6. Other benefits          None.                                               Lump sum death grant and funeral allowance           None.
                                                                               are paid as supplementary benefits.Marriage
                                                                               allowance for daughters are paid as subsidiary
                                                                               benefit of survivor pension of a year (If daughter
                                                                               of deceased insured gets married, an amount
                                                                               equal to total pension of a calendar year is paid
                                                                               to her as marriage allowance).




7. Minimum pension         5.861,50 95 €.on 01.01.2009                         Civil Servants Minimum for spouse with no         Minimum pension shall be set at the minimum
                                                                               children 555,97 TL, for spouse with children      subsistence level for those unable to work.366
                                                                               370,65, for orphan child 185,325 TL for           UAH
                                                                               2008.WorkersMinimum for spouse with no
                                                                               children 432TL, for spouse with children 288, for
                                                                               orphan child 144 TL for 2008.



8. Maximum pension         The maximum pension may not exceed 80% of           Civil Servants Maximum for spouse with no            4392 UAH
                           2.7 times the national average net salary for the   children 2674,95 TL, for spouse with children
                           Republic of Macedonia for the year before the       1783,3 TL, for orphan child 891,65 TL for
                           entitlement to the pension.In 2008 maximum          2008.Workers Maximum for spouse with no
                           pension equaled 33,197,50 denars/538€.              children 1475,55 TL, for spouse with children
                                                                               983,7 TL, for orphan child 491,85 TL for 2008.


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                                                      ALBANIA                     ARMENIA                       AUSTRALIA                                       AZERBAIJAN

Taxation and social
contributions
1. Taxation of cash benefits        Not subject to taxation.    Not subject to taxation.         Bereavement Allowance Subject to                 Not subject to taxation
                                                                                                 taxation.Double Orphan PensionNot subject to
                                                                                                 taxation.Bereavement PaymentsSubject to
                                                                                                 taxation.

2. Limit of income for tax relief   Not applicable.             Not applicable.                  Tax rebates apply to these benefits as they do to Not applicable
                                                                                                 other social security benefits. Tax rebates
or tax reduction                                                                                 operate to ensure that no tax is payable where a
                                                                                                 person’s only income during the financial year is
                                                                                                 their taxable pension or allowance.




3. Social security                  None.                       None.                            Australian social security system is not         None.
                                                                                                 contributory.
contributions from pension




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                                      BOSNIA AND HERZEGOVINA                                           CANADA                                             CROATIA                                        GEORGIA

Taxation and social
contributions
1. Taxation of cash benefits        Federation of BiH and Republika Srpska- Not       Old Age SecurityThe Guaranteed Income             Benefits subject to taxation.                    Not Subject to taxation.
                                    subject to taxationDistrict Brcko- Subject to     Supplement, the Allowance and the Allowance
                                    taxation                                          for survivor are not subject to taxation.Canada
                                                                                      and Quebec Pension PlansSubject to taxation.

2. Limit of income for tax relief   Federation of BiH and Republika Srpska-           Canada and Quebec Pension PlansNone.              ExemptionsIndividual tax exemption for           None.
                                    NoneBrcko District: - Tax relief of 240.00 KM +                                                     pensioners: 3,200.00 HRK per month.Dependant
or tax reduction                    50.00 KM (life expenditures) and a further                                                          child exemption: depending on number of
                                    120.00KM for each supported member of the                                                           children - 50% of general exemption amount for
                                    family. The rest of the individual’s income is                                                      one child up to 590% for 10th and following
                                    subjected to taxation in amount of 10%                                                              children (general exemption: 1,800.00 HRK per
                                                                                                                                        month).Exemption for disabled persons and for
                                                                                                                                        living with disabled person: 1,800.00 HRK.Extent
                                                                                                                                        of taxation – general system for pensioners
                                                                                                                                        (gross taxable income per month):After reduction
                                                                                                                                        of the tax exemption:15% of the tax base up to
                                                                                                                                        3,600.00 HRK per month,25% of the tax base
                                                                                                                                        between 3,600.00 HRK and 9,000 HRK per
                                                                                                                                        month,35% of the tax base between 9,000 HRK
                                                                                                                                        and 25,200 HRK per month,45% of amounts
                                                                                                                                        exceeding 25,200 HRK per month.

3. Social security                  Federation of BiH - Recipient pays 1,2% of        Canada and Quebec Pension PlansNone.              Pensions exceeding the average national wage     None.
                                    benefit for health careRepublika Srpska-                                                            in the preceding year (5,108.00 HRK in 2008)
contributions from pension          NoneDistrict Brcko- Contributions paid on                                                           are decreased by the health insurance
                                    benefits in same way as on wages                                                                    contribution rate of 3% of the gross amount of
                                                                                                                                        pension.




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                                                                            Survivors

                                                      MOLDOVA               NEW ZEALAND                           RUSSIAN FEDERATION                                        SERBIA

Taxation and social
contributions
1. Taxation of cash benefits        Not subject to taxation.    See Table XI.2 “Specific Non-contributory   State Survivor Pension and Labour Social     Not subject to taxation.
                                                                Minimum”.                                   PensionNot subject to taxation.



2. Limit of income for tax relief   Not applicable.             See Table XI.2 “Specific Non-contributory   State Survivor Pension and Labour Social     Not applicable.
                                                                Minimum”.                                   PensionNot applicable.
or tax reduction




3. Social security                  None.                       See Table XI.2 “Specific Non-contributory   State Survivor Pension and Labour Survivor   Pension fund pays 12.3% contribution of
                                                                Minimum”.                                   PensionNone.                                 pension, for health insurance of the retired
contributions from pension                                                                                                                               person.




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                                       THE FORMER YUGOSLAV                                               TURKEY                                        UKRAINE
                                       REPUBLIC OF MACEDONIA
Taxation and social
contributions
1. Taxation of cash benefits        Pensions are subject to taxation.                  Civil Servants: Not subject to                Not subject to taxation.
                                                                                       taxation.Workers:Not subject to taxation.



2. Limit of income for tax relief   General taxation rules. No special relief for      Civil Servants: not applicable.Workers: not   Not applicable.
                                    pensions.                                          applicable.
or tax reduction




3. Social security                  Pension and Disability Fund Pays contributions     Civil Servants: none.Workers: none            None.
                                    for health insurance on behalf of the pensioners
contributions from pension




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