{"kind":"expression","expression":{"expr_id":"246","doc_id":"246","label":"2021 Revision","is_as_enacted":"f","commenced_on":null,"superseded_on":null,"valid_from":null,"valid_to":null,"is_current":"t","incorporating":null,"akn_expr_iri":"\/akn\/ky\/act\/sl\/2005\/3\/eng@2021-01-01","akn_envelope":"{\"_canary\": {\"iri\": {\"work\": \"\/akn\/ky\/act\/sl\/2005\/3\", \"expression\": \"\/akn\/ky\/act\/sl\/2005\/3\/eng@2021-01-01\", \"manifestation\": \"\/akn\/ky\/act\/sl\/2005\/3\/eng@2021-01-01.pdf\"}, \"pdf\": {\"md5\": \"384f68c91ea2adfc77c96f79d2f7068c\", \"path\": \"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/2005\/2005-0003\/2005-0003_2021 Revision.pdf\", \"pages\": 52, \"filename\": \"2005-0003_2021 Revision.pdf\"}, \"errors\": [], \"extraction\": {\"model\": null, \"stats\": {\"word_count\": 14257, \"paragraph_count\": 66, \"text_char_count\": 102234}, \"usage\": null, \"method\": \"pymupdf-text\", \"version\": \"kyleg-akn-1.0\", \"extracted_at\": \"2026-06-22\"}, \"classification\": \"text_layer\", \"validation_flags\": [], \"docai_processor_id\": null}, \"akomaNtoso\": {\"act\": {\"body\": [{\"eId\": \"sec_n1\", \"num\": null, \"text\": \"Judges\u2019 and Magistrates' Emoluments and Allowances Act (2018 Revision) JUDGES\u2019 AND MAGISTRATES' EMOLUMENTS AND ALLOWANCES ORDER (2021 Revision) PUBLISHING DETAILS The Judges\u2019 and Magistrates\u2019 Emoluments and Allowances Order, 2005 consolidated with the Judges Emoluments and Allowances (Amendment) Order, 2018 as amended by Laws 35 of 2020 and 56 of 2020. Revised under the authority of the Law Revision Act (2020 Revision). Originally made \u2014 Order, 2005-27th October, 2005 Order, 2018-23rd March, 2018 Order, 2020-13th March, 2020. Originally enacted \u2014 Law 35 of 2020-4th September, 2020 Law 56 of 2020-7th December, 2020. Consolidated and revised this 31st day of December, 2020. Note (not forming part of this Order): This revision replaces the 2019 Revision which should now be discarded. Revision) Arrangement of Paragraphs Judges\u2019 and Magistrates' Emoluments and Allowances Act (2018 Revision) JUDGES\u2019 AND MAGISTRATES' EMOLUMENTS AND ALLOWANCES ORDER (2021 Revision) Arrangement of Paragraphs Paragraph 1. 2. 3. 4.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"FIRST SCHEDULE Salaries SECOND SCHEDULE PART A- GENERAL ADMINISTRATIVE PROVISIONS GOVERNING PENSIONS UNDER THIS SCHEDULE Arrangement of Paragraphs Revision) PART B- DEFINED PENSION BENEFITS PART C - DEFINED CONTRIBUTION BENEFITS 56. Pensions payable to surviving spouse, civil partner and children of active or deferred vested Revision) Arrangement of Paragraphs ENDNOTES Revision) Paragraph 1 Judges\u2019 and Magistrates' Emoluments and Allowances Act (2018 Revision) JUDGES\u2019 AND MAGISTRATES' EMOLUMENTS AND ALLOWANCES ORDER (2021 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_1\", \"num\": \"1.\", \"text\": \"Citation 1. This Order may be cited as the Judges\u2019 and Magistrates\u2019 Emoluments and Allowances Order (2021 Revision).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Definitions 2. In this Order \u2014 \u201cBoard\u201d means the Public Service Pensions Board established by section 5 of the Public Service Pensions Act (2021 Revision); \u201cConsumer price index\u201d means the consumer price index of the Islands as prepared, from time to time, by the Government of the Islands; \u201cFund\u201d means the Judicial Pension Fund established under paragraph 2 of the Second Schedule; \u201cJudge\u201d means the Chief Justice and other Judges of the Grand Court who, at any time, have been appointed as such under section 95 (3) of the Cayman Islands Constitution Order 2009 [S.I. 2009\/1379] but does not include any acting appointment made under section 97 of the Cayman Islands Constitution Order 2009 [U.K.S.I. 2009\/1379]; Paragraph 3 Revision) \u201cMagistrate\u201d has the meaning assigned to it in the Summary Jurisdiction Act (2019 Revision); and \u201cPlan\u201d means the pension scheme set up under the Second Schedule to this Order;\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Emoluments 3. (1) The Judges shall be paid for the period from their date of their appointment to office, or from the 2nd September, 1997 whichever date occurs later in time, to the 1st September, 2001, the emoluments contained in Part 1 of the First Schedule. (2) The Judges shall be paid for the period from the 2nd September, 2001 to the 1st September, 2003, the emoluments contained in Part 2 of the First Schedule. (3) The Judges shall be paid for the period from the 2nd September, 2003 to the 1st September, 2005, the emoluments contained in Part 3 of the First Schedule. (3A) The Magistrates shall be paid for the period from the 1st January, 2016 to the 31st August, 2017, the emoluments contained in Part 4 of the First Schedule. (4) The emoluments set out in Part 3 of the First Schedule shall be reviewed in the year 2005 and thereafter at two yearly intervals, and shall be increased by such percentage amount as the consumer price index prepared in and for the Islands shows an increase over the consumer price as at the 2nd September, 2005, or as at the date of the last previous consumer price index increase awarded, as the case may be. (4A) The emoluments set out in Part 4 of the First Schedule shall be reviewed in the year 2017 and thereafter at two-yearly intervals, and shall be increased by such percentage amount as the consumer price index prepared in and for the Islands shows an increase over the consumer price at the date of the last previous consumer price index increase awarded.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Allowances 4. The Chief Justice shall receive annually a non-accountable entertainment allowance not exceeding one thousand dollars per annum, which is provided for the purpose of expenditure incurred in connection with the carrying out of the Chief Justice\u2019s official duties. 5. Pensions and other retirement benefits 5. (1) Subject to subparagraph (2), Judges and Magistrates shall be eligible to receive pensions and other retirement benefits in accordance with the provisions contained in the Second Schedule and such pensions and retirement benefits shall be administered by the Public Service Pensions Board in accordance with such Schedule. Revision) Paragraph 5 (2) Where a Judge employed in Judicial Service prior to 1st September 1997 received any addition to his salary by way of gratuity, inducement allowance or contract officers\u2019 supplement for any period from or between the date of their employment to the 1st day of September, 1997 then such Judge may elect not later than 30 days after the commencement of this Order \u2014 (a) to receive a pension for the said period at the rate of fifty percent of that calculated in accordance with paragraph 29 of the Second Schedule and thereafter a pension calculated in accordance with paragraph 29 of the Second Schedule; or (b) to repay to the Plan in respect of any month that such addition has been paid, a sum equal to ten per cent of the actual salary then paid and to receive a pension calculated in accordance with paragraph 29 of the Schedule. Revision) FIRST SCHEDULE FIRST SCHEDULE Salaries PART - 1 Salaries up to 1st September  2001 Chief Justice \u2014 On first appointment and for the first three years of resident service $ 150,000 per annum Thereafter $ 160,000 per annum Judges other than the Chief Justice \u2014 On first appointment and for the first three years of resident service \u2014 $ 132,600 per annum Thereafter $ 141,440 per annum PART - 2 Salaries with effect from 2nd September 2001 to 1st September 2003 Chief Justice \u2014 On first appointment and for the first three years of resident service $ 166,484 per annum Thereafter $ 176,484 per annum Judges other than the Chief Justice \u2014 On first appointment and for the first three years of resident service \u2014 $ 146,951 per annum Thereafter $ 156,747 per annum PART - 3 Salaries with effect from 2nd September 2003 to 1st September 2005 Chief Justice \u2014 On first appointment and for the first three years of resident service $ 176,484 per annum Thereafter (subject to paragraph 3 (4) of the Order) $ 183,102.72 per annum Judges other than the Chief Justice \u2014 $ 146, 951 per annum FIRST SCHEDULE Revision)) On first appointment and for the first three years of resident service \u2014 Thereafter (subject to paragraph 3 (4) of the Order) $162,631.21  per annum PART - 4 Salaries with effect from 1st January 2016 to 31st August 2017 Chief Magistrate \u2014 On first appointment Magistrates other than the Chief Magistrate \u2014 On first appointment $ 173,917.20 per annum $ 147,829.68 per annum Salaries with effect from 1st September 2017 and thereafter (subject to paragraph 3(4A) of the Order) Chief Magistrate \u2014 On first appointment Magistrates other than the Chief Magistrate \u2014 On first appointment $ 177,221.64 per annum $ 150, 638.40 per annum Revision) SECOND SCHEDULE SECOND SCHEDULE ARRANGEMENT OF PARAGRAPHS PART A- GENERAL ADMINISTRATIVE PROVISIONS GOVERNING PENSIONS UNDER THIS SCHEDULE Preliminary PART B- DEFINED PENSION BENEFITS SECOND SCHEDULE Revision)) PART C - DEFINED CONTRIBUTION BENEFITS 56. Pensions payable to surviving spouse, civil partner and children of active or deferred vested Revision) SECOND SCHEDULE PART A- GENERAL ADMINISTRATIVE PROVISIONS GOVERNING PENSIONS UNDER THIS SCHEDULE Preliminary 1. Definitions 1. In this Schedule \u2014 \u201caccount adjustment date\u201d means the date on which a participant\u2019s accounts are adjusted, which date shall be the last day of each calendar year and such other dates as may be specified by this Schedule; \u201caccrued benefit\u201d means \u2014 (a) in the case of the defined benefit part of the Plan, a participant\u2019s pension under the Plan expressed in the form of an annual benefit commencing at normal retirement age and based on service and final average pensionable earnings on the date of determination; and (b) in the case of the defined contribution part of the Plan, the sum of the balances in a participant\u2019s accounts on the date of determination; except  in the case of a defined contribution participant who has resigned or is terminated from Judicial Service prior to retirement the accrued benefit shall be the sum of the participant account balance plus a portion of the Government account balance that matches the participant contributions under the Plan together with the interest credited in accordance with this Schedule; \u201cactive defined benefit participant\u201d means a participant in Judicial Service and contributing to the Fund for benefits covered under the defined benefit part of the Plan; \u201cactive defined contribution participant\u201d means a participant in Judicial Service and contributing to the Fund for benefits covered under the defined contribution part of the Plan; \u201cactive participant\u201d means a participant contributing to the Fund for benefits covered under the Plan ; \u201cactuary\u201d means a person who \u2014 (a) has qualified as an actuary by examination of the Institute of Actuaries in England or the Faculty of Actuaries in Scotland or the Societies of Actuaries in the United States of America or the Canadian Institute of Actuaries in Canada; (b) who is a current member in good standing of one of those professional associations; and (c) who has been appointed by the Board as the actuary for the Plan; SECOND SCHEDULE Revision)) \u201cAdministrator\u201d means the employee of the Board responsible for management of the Plan; \u201capproved plan\u201d means the Plan and any plan registered with the Superintendent of Pensions within the Islands; \u201cbeneficiary\u201d means any person who is entitled under the Plan to receive a pension upon the death of a participant; \u201cBoard\u201d means the Public Service Pensions Board established by section 5 of the Public Service Pensions Act (2021 Revision); \u201cchild\u201d means a participant\u2019s child (including an adopted child who was adopted in a manner recognised by law, a child born out of wedlock, a posthumous child, or a stepchild) who is either \u2014 (a) under the age of eighteen; (b) under the age of twenty-three and in full-time education; or (c) mentally or physically incapable of employment, as certified by the Chief Medical Officer; \u201ccommutation\u201d means the optional form of benefit whereby a participant elects to receive upon retirement in lieu of that participant\u2019s full pension under the Plan, an immediate lump sum payment of a portion of the present value of that participant\u2019s accrued benefit and a reduced pension equal in value to the remainder of that participant\u2019s accrued benefit after deducting the lump sum payment, determined in accordance with paragraph 36 (2); \u201cCPI\u201d means the consumer price index of the Islands as prepared by the Government; \u201ccredited rate of return\u201d means \u2014 (a) the rate of investment return to be credited to accounts on an account adjustment date, as determined by the Administrator on the day immediately prior to the date of commencement of this Order and at the end of each calendar year \u2014 (i) where an account adjustment date is the last day of a calendar year on or after the date of commencement, the credited rate of return shall be the average rate of investment return on Fund investments for that calendar year and the two preceding calendar years; and (ii) where an account adjustment date does not fall on the last day of a calendar year, the credited rate of return shall be the credited rate of return that was applied on the previous account adjustment date prorated for the period of the year up to such account adjustment date; \u201cdeferred benefit\u201d means a benefit under the Plan payable to a deferred vested participant at retirement ; Revision) SECOND SCHEDULE \u201cdeferred vested participant\u201d means a former participant who is entitled to a deferred benefit under the Plan; \u201cdefined benefit participant\u201d means a person who participates in the defined benefit part of the Plan established in accordance with this Schedule; \u201cdefined contribution participant\u201d  means a person who participates in the defined contribution part of the Plan established in accordance with this Schedule; \u201cdesignated beneficiary\u201d means the person or persons designated by the participant pursuant to paragraph 21 to receive benefits pursuant to this Schedule in the event of the participant\u2019s death; \u201cdisability retirement\u201d means retirement due to permanent disability pursuant to paragraphs 33 and 48; \u201cearly retirement\u201d means retirement at early retirement age pursuant to paragraph 31 and 47 ; \u201cearly retirement age\u201d means any age between 55 and 64 inclusive, provided that the participant has completed 8 years of Judicial service; \u201c50% joint and survivor annuity\u201d means a reduced annuity (determined by reference to Plan actuarial tables) for the life of the participant, followed, upon the participant\u2019s death, by an annuity for the life of the participant\u2019s spouse or civil partner to whom the participant was married or in a civil partnership on the participant\u2019s benefit commencement date equal to 50% of the reduced annuity that would have been payable to the participant had the participant been alive; \u201cfinal average pensionable earnings\u201d means the average of a participant\u2019s final annual salary for Judicial Service for the consecutive period of 36 months immediately prior to death, resignation, retirement or permanent disability; \u201cformer participant\u201d means a participant who terminated employment in the Judicial Service prior to being qualified for retirement under the Plan; \u201cfull-time education\u201d means attendance as a full-time student at a college, university, or other institution of tertiary education; \u201cGovernment contribution account\u201d means \u2014 (a) under the defined benefit part, the book-keeping account documenting government contribution amounts (including interest credited in accordance with this Schedule) that match participant contributions made under this Plan  reflected in the participant\u2019s contribution account; (b) under the defined contribution part, the book-keeping account documenting total Government contributions (including interest credited in accordance with this Schedule) made on behalf of the defined contribution participant; SECOND SCHEDULE Revision)) \u201cJudicial Service\u201d means, subject to paragraph 5 of the principal part of the Order, service as a Judge of the Grand Court on or after 1st September 1997 or as a Magistrate of the Summary Court, on or after 1st January, 2016; \u201cmarried participant\u201d means a participant who is legally married on the participant\u2019s benefit commencement date or on the date of the participant\u2019s death; \u201cnormal retirement\u201d means \u2014 (a) retirement at or after attainment of normal retirement age with at least eight years of Judicial Service ; or (b) 20 years of  Judicial Service, pursuant to paragraph 29 or 47; \u201cnormal retirement age\u201d means age 65; \u201cparticipant contribution account\u201d means the book-keeping account documenting total participant contributions made by a participant under the Plan, or transferred from an approved plan under paragraph 45, plus the interest credited in accordance with this Schedule; \u201cpension\u201d means the benefit, in the form of an annuity, lump sum or other form of benefit, due and payable to the participant or the participant\u2019s beneficiaries under this Schedule; \u201cpensionable service\u201d means Judicial Service which shall be taken into account in computing benefits under this Schedule and in the case of a defined benefit participant, shall include such service prior to the commencement of this Order; \u201cpermanent disability\u201d means a disability which is likely to render a participant incapable by reason of infirmity of mind or body of discharging the duties of that participant\u2019s office and that such infirmity is likely to be permanent, as certified by the Chief Medical Officer acting on the advice of a medical board consisting of not less than 3 registered medical doctors; \u201cPlan actuarial tables\u201d means actuarial tables approved by the Board and used by the Administrator in the determination of the amounts of benefits payable under the Plan and in the determination of actuarially equivalent values; \u201cregistered medical doctor\u201d means a medical doctor registered in accordance with the Health Practice Act (2021 Revision); \u201cretired participant\u201d means a participant who retired from Judicial Service and is receiving, or is entitled to receive, pension benefits under this Schedule; \u201cretirement\u201d means normal, early or disability retirement from Judicial Service as provided under this Schedule; \u201csalary\u201d means a participant\u2019s basic salary for such participant\u2019s substantive office, or acting, duty or other allowances; and Revision) SECOND SCHEDULE \u201cspouse\u201d, in relation to a person, means a person who is the legal husband or wife of a participant at the time of that participant\u2019s death. The Judicial Pension Fund 2. The Judicial Pension Fund and payments into the Fund. 2. There is established a Judicial Pension Fund and there shall be paid into the Fund \u2014 (a) all participant and Government contributions; (b) all rent, interest, dividends, income and other sums derived from the assets of the Fund; (c) such other sums as may legally be provided by the Government; and (d) such other sums as may be received and accepted by the Board on behalf of the Fund. 3. Disbursements from the Fund 3. (1) There shall be paid out of the Fund \u2014 (a) all pension benefits; (b) all expenses properly incurred in the administration of the Plan and of the Fund; and (c) such other payments as are permitted by this Schedule. (2) No payments shall be made out of the Fund unless authorised by or under this Schedule. Role of the Public Service Pensions Board 4. Powers and duties of the Board 4. (1) The Board shall be responsible for \u2014 (a) the administration of the Fund including \u2014 (i) receiving into the Fund all sums due to it; (ii) calculation and payment from the Fund of pensions due under this Schedule; (iii) payments from the Fund necessary for the administration of the Fund; (iv) investment of the Fund in accordance with this Schedule; (v) accounting for all moneys collected, paid or invested under this Schedule; (vi) causing a periodic actuarial review of the Fund pursuant to paragraph 10; and SECOND SCHEDULE Revision)) (vii) the sale of investments as necessary to meet immediate liabilities and needs, and for reinvestment; (b) liaising with the Governor or a person delegated by the Governor regarding collection of data; (c) liaising with the Governor or a person delegated by the Governor regarding contribution payments; (d) accounting and reporting in respect of the Plan, as provided in paragraph 9; (e) record keeping, as provided in paragraph 9; and (f) recommending for approval, amendments to the Plan, as provided in paragraph 20. (2) Without prejudice to the generality of subparagraph (1), in accordance with paragraph 10, the Board shall be responsible for recommending to the Governor contribution rates payable under the Plan from time to time. (3) In the performance of its duties under this Schedule the Board may take such professional advice as the Governor considers appropriate and pay for such advice out of the Fund. (4) No member or employee of the Board shall be personally liable for any act or default of the Board done or omitted to be done in good faith in the course of the operations of the Board. 5. Custody of fund assets 5. The Board shall cause to be established one or more custody accounts into which the assets of the Fund shall be deposited and held.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"Calculation of benefits 6. (1) A pension provided under this Schedule shall be calculated by the Administrator in accordance with the provisions of the Plan in effect on the date of a participant\u2019s resignation, death, permanent disability, or retirement except as otherwise provided in this Schedule. (2) In calculating a pension the Administrator shall use the Plan actuarial tables.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_7\", \"num\": \"7.\", \"text\": \"Correction of mistakes in administering pensions 7. The Board shall establish a procedure which enables any person to bring to the Board\u2019s attention a failure of administrative process which has prevented a pension from being paid or that has resulted in the incorrect calculation of the amount of a pension. Revision) SECOND SCHEDULE\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_8\", \"num\": \"8.\", \"text\": \"Communications to participants 8. The Board shall provide in writing to each participant or beneficiary \u2014 (a) an annual benefit statement; (b) a statement of retirement benefits at retirement; (c) a statement of vested benefits at resignation; (d) a death benefit statement at the time of death of the participant; and (e) any other information specified by the Governor.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_9\", \"num\": \"9.\", \"text\": \"Accounts, book-keeping and reporting 9. (1) The Board shall prepare and maintain, in accordance with the standards prescribed for this purpose by the Financial Secretary and approved by the Governor, financial statements relating to the Fund. (2) Within the period of three months after 30th June of each year the Board shall prepare and submit to the Auditor-General in respect of that year \u2014 (a) a balance sheet; (b) a statement of revenue and expenditure by the Board during the year; and (c) such other financial statements as may be required to comply with subparagraph (1). (3) On receipt of the financial statements referred to in subparagraph (2) the Auditor-General shall \u2014 (a) examine and audit the financial statements; (b) provide an opinion on the financial statements or certify the financial statements, as the case may be; and (c) provide such report on the financial statements as the Auditor-General thinks fit. (4) The Auditor-General shall, within a period of six months after the close of the year to which they relate, return to the Board the financial statements together with Auditor-General\u2019s report, if any. (5) Within thirty days after receipt from the Auditor-General of the financial statements and the Auditor-General\u2019s report, if any, the Board shall prepare and submit to the Financial Secretary and the Governor a report of the financial activities of the Board relating to the Fund during the year to which the financial statements relate, which report shall include a copy of the financial statements and of the Auditor-General\u2019s report, if any. (6) The report of the Board together with a copy of certified financial statements and the Auditor-General\u2019s report, if any, shall be laid by the Financial Secretary on the table of the Cayman Islands Parliament for twenty-one days as soon as SECOND SCHEDULE Revision)) practicable after the Financial Secretary receives it, and such report of the Board shall be gazetted.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_10\", \"num\": \"10.\", \"text\": \"Actuarial valuation and contribution rates 10. (1) The Board shall cause periodic reviews to be carried out to assess and evaluate the assets and liabilities of the Fund in order \u2014 (a) to determine whether the Fund remains capable of meeting its long term liabilities at the rate or rates of contribution then in force; (b) if it is not so capable, to ascertain what rate or rates of contribution would be required to meet its long term liabilities; and (c) to determine the amount to be reflected on the balance sheet; and reviews shall be at such times as the Board considers appropriate but shall in no event be later than the three-year anniversary of the last review. (2) The review shall be carried out by the actuary using reasonable actuarial assumptions and methodology agreed upon by the actuary and the Board. (3) A report of the actuarial review carried out under subsection (1) shall be made to the Board, which shall send a copy to the Financial Secretary and the Governor, and the Governor may cause the Governor\u2019s own actuarial valuation to be carried out if the Governor determines that there is good reason to do so. (4) The Financial Secretary, acting upon the advice of the Governor shall, immediately after the Governor approves the report, lay such actuarial report on the table of the Cayman Islands Parliament at its next meeting for twenty-one days, and such report shall be gazetted. Funding and Investments\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_11\", \"num\": \"11.\", \"text\": \"Fund investments 11. (1) The Fund shall be invested by the Board in approved investments as set out in Schedule 2 of the Public Service Pensions Act (2021 Revision) and for the purposes of this paragraph subsections (2) to (4) of section 16 of the Public Service Pensions Act (2021 Revision) shall apply. (2) The Board may, with the approval of the Governor, pool the monies of the Fund with the monies of the fund under the Public Service Pensions Act (2021 Revision) and any other pension funds and invest such monies in accordance with the provisions of that Act. Revision) SECOND SCHEDULE\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_12\", \"num\": \"12.\", \"text\": \"Contributions to the Fund 12. (1) For Judicial Service performed after the 1st September 1997 participants shall contribute, in respect of their pensions, at the rate of ten per cent of their salary. (2) The participant contribution described in subparagraph (1) shall be deducted each pay period by the Judicial Administration from each participant\u2019s salary as provided in subparagraph (3). (3) The amount of the participant contribution to be deducted from a participant\u2019s salary for each pay period pursuant to subparagraph (2) shall be determined by multiplying the participant\u2019s salary by ten percent. (4) Subject to paragraph 46, the Government shall contribute to the Fund at the rate prescribed by the most recent actuarial valuation accepted by the Governor pursuant to paragraph 10 and shall contribute at such rate no later than 15 days from the next date on which contributions are due. (5) Where the Government fails to pay the contributions at the approved rate in accordance with the time limit set out in subparagraph (4) it shall pay interest on such contributions at the prime interest rate plus two per cent. (6) Any participant contributions which are credited pursuant to this Schedule to a participant\u2019s account shall be credited to that participant\u2019s account on the date such contributions are received. (7) The Government\u2019s contribution in respect of a contributing participant\u2019s service shall be a charge on the revenue of the Islands and shall be determined and paid by the Government into the Fund at the same time as the Government pays the participant\u2019s contribution into the Fund under subparagraph (3). (8) A participant shall cease to contribute to the Fund on the day on which the participant ceases to be employed in Judicial Service or on such date as the participant is deemed to have retired pursuant to paragraph 30(1), whichever is sooner. (9) Contributions shall be assessed, and deductions shall be made, based on the salary paid to a participant for the period for which the contributions and deductions relate, whether or not that participant may have, for any reason, been entitled to additional payments for that period. Account Adjustments\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_13\", \"num\": \"13.\", \"text\": \"Participant contribution account - credits 13. (1) On each account adjustment date described in paragraph 17, the Administrator shall credit the participant contribution account of each participant with an amount equal to the sum of \u2014 SECOND SCHEDULE Revision)) (a) the aggregate amount of participant contributions deducted from that participant\u2019s salary and paid into the Fund since the last account adjustment date; (b) the amount, if any, transferred to the Fund on behalf of the participant from an approved plan pursuant to paragraph 45 since the last account adjustment date; (c) for account adjustment dates falling on or prior to a participant\u2019s benefit commencement date, the interest attributable to that person\u2019s participant contribution account since the last account adjustment date determined by applying the credited rate of return for the period ending on the account adjustment date to \u2014 (i) the participant contribution account balance on the prior account adjustment date; and (ii) each contribution, transfer and distribution credited to or debited from such account since the last account adjustment date, taking into account the date each such contribution, transfer and distribution was paid into or out of the Fund.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_14\", \"num\": \"14.\", \"text\": \"Government contribution account-credits 14. On each account adjustment date described in paragraph 17, the Administrator shall credit the Government contribution account of each defined contribution participant with an amount equal to the sum of \u2014 (a) the Government contributions allocated to such participant\u2019s Government contribution account since the last account adjustment date; and (b) for account adjustment dates falling on or prior to a participant\u2019s benefit commencement date, the interest attributable to the participant\u2019s Government contribution account since the last account adjustment date determined by applying the credited rate of return for the period ending on the account adjustment date to \u2014 (i) the Government contribution account balance on the prior account adjustment date; and (ii) each contribution, transfer and distribution credited to or debited from such account since the last account adjustment date taking into account the date each such contribution, transfer and distribution was paid into or out of the Fund.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_15\", \"num\": \"15.\", \"text\": \"Account adjustments - debits 15. On each account adjustment date described in paragraph 17, the Administrator shall debit an amount equal to the sum of all distributions made to, by, or on behalf of, a participant since the last account adjustment date \u2014 Revision) SECOND SCHEDULE (a) firstly, against that person\u2019s participant contribution account balance until such account balance is exhausted; and (b) secondly, in the case of a defined contribution participant, after that person\u2019s participant contribution account balance is exhausted, any distributions that remain to be debited shall be debited against that person\u2019s Government contribution account balance until that account balance is exhausted.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_16\", \"num\": \"16.\", \"text\": \"Beneficiary accounts 16. The account adjustments described in paragraph 15 in respect of a participant\u2019s accounts shall be made to the accounts, if any, of the surviving spouse, civil partner, children, designated beneficiary or estate of a deceased participant on each applicable account adjustment date described in paragraph 17 until the balance of such accounts has been fully distributed in accordance with this Schedule.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_17\", \"num\": \"17.\", \"text\": \"Account adjustment date 17. The Administrator shall make the account adjustments described in paragraphs 13, 14, 15 and 16 to the account balances of a participant or beneficiary as at \u2014 (a) 31 December, 2005 and the last day of each calendar year thereafter that an account balance continues to be maintained on behalf of a participant or beneficiary; (b) the date of retirement, resignation or death of a participant; (c) the benefit commencement date of a participant or beneficiary; and (d) such other date or dates which the Administrator, in his discretion, considers necessary or appropriate. Special Rules Regarding Pension Payments\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_18\", \"num\": \"18.\", \"text\": \"Cash out of small benefits 18. Notwithstanding any provision of this Schedule to the contrary, if the present value of a participant\u2019s accrued benefit determined by reference to Plan actuarial tables \u2014 (a) on such participant\u2019s benefit commencement date; or (b) on the participant\u2019s date of death in the event that the participant died while in active service; or is less than $20,000, the Board, in its discretion, may direct the Administrator to distribute the benefit to the participant, or the participant\u2019s beneficiaries if the participant is deceased, in a single lump sum cash payment payable on the participant\u2019s or beneficiaries\u2019 benefit commencement date. SECOND SCHEDULE Revision))\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_19\", \"num\": \"19.\", \"text\": \"Payments under Plan conditioned on periodic certification 19. (1) As a condition to the commencement and continued payment of pensions to or on behalf of a participant under the Plan, the Administrator shall require each person who is or will be in receipt of pension payments to submit prior to the recipient\u2019s benefit commencement date and on each anniversary thereafter (and at such other times as may be specified by the Administrator in their discretion) a signed certificate in the form and manner specified by the Board that that person is the participant or beneficiary who is authorised under the Plan to receive such pension payments. (2) The signature on the certificate shall be witnessed by a Justice of the Peace, a notary public, a minister of religion, an attorney licensed to practice law in the Islands, a member of the Cayman Islands Parliament or the Administrator. (3) If the certificate described in subparagraph (1) is not received by the date specified, or if a certificate is not in the proper form or is otherwise defective, or if the Administrator has reasonable grounds to suspect its authenticity, the pension payments shall be suspended until the Administrator is in receipt of a proper certificate or is satisfied that such person is the appropriate recipient of the payments. Miscellaneous\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_20\", \"num\": \"20.\", \"text\": \"Plan amendment- financial impact 20. The Board shall determine the financial impact of all amendments to this Schedule and shall advise the Governor of its findings prior to such amendment being considered by the Governor.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_21\", \"num\": \"21.\", \"text\": \"Designation of beneficiary 21. (1) Each participant shall be given the opportunity to designate a beneficiary or beneficiaries who shall be entitled to receive benefits pursuant to this Schedule in the event of the participant\u2019s death. (2) A participant shall be permitted to change a beneficiary designated under subparagraph (1) at any time prior to that participant\u2019s death. (3) In the event that a participant dies without designating a beneficiary, or if no designated beneficiary survives the participant, any benefit that would have been payable to the participant\u2019s designated beneficiary under this Schedule shall be paid to the participant\u2019s estate. Revision) SECOND SCHEDULE\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_22\", \"num\": \"22.\", \"text\": \"Payment and administration of children\u2019s pensions 22. In all cases of a child\u2019s pension provided under this Schedule, the whole or any part of such pension may be paid, at the discretion of the Governor, either to the mother, father, legal guardian of such child, the child directly (if that child is over the age of eighteen years) or to such other person or persons as the Governor may, in the Governor\u2019s discretion, consider to be fit and proper persons, to apply the same for the benefit of such child.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_23\", \"num\": \"23.\", \"text\": \"Cessation of payment of children\u2019s pensions 23. (1) Any pension payable to a child pursuant to this Schedule shall cease upon the latest to occur of \u2014 (a) the child\u2019s attainment of age 18; (b) if the child is in full-time education on that child\u2019s eighteenth birthday, the first to occur of \u2014 (i) the child\u2019s attainment of age 23; or (ii) the child\u2019s cessation of full-time education; or if the child is mentally or physically incapable of employment, as certified by the Chief Medical Officer, on that child\u2019s eighteenth birthday or the date on which the child is capable of employment. (2) Where the Chief Medical Officer certifies that a child will never be mentally or physically capable of employment the pension payable to such child shall be paid to the child for the duration of that child\u2019s life.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_24\", \"num\": \"24.\", \"text\": \"Inflation protection 24. (1) Notwithstanding any other provision of this Schedule pensions in payment shall be adjusted for inflation on an annual basis as of the first day of each calendar year in accordance with the following \u2014 (a) when the increase in CPI is less than or equal to 5%, pension benefits shall be increased at a rate equal to 100% of the CPI, providing a maximum increase of 5%; (b) when the increase in CPI is greater than 5% but less than or equal to 8%, pension benefits shall be increased at a rate equal to the sum of 5% plus four fifths of the difference between 5% and the CPI, providing a maximum increase of 7.4%; (c) when the increase in CPI is greater than 8% but less than or equal to 12%, pension benefits shall be increased at a rate equal to the sum of 7.4% plus six tenths of the difference between 8% and the CPI, providing a maximum increase of 9.8%; or SECOND SCHEDULE Revision)) (d) when the increase in CPI is greater than 12%, pension benefits shall be increased at a minimum rate of 9.8% and the Board shall determine, and the Governor may approve, any increases in pension benefits in excess of 9.8%. (2) The credited rate of return on participant contributions under defined benefit deferred pensions shall not be less than the inflation adjustment specified in subparagraph (1) during the period of deferral.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_25\", \"num\": \"25.\", \"text\": \"Participant rights 25. (1) A participant shall not lose that participant\u2019s right to a pension under this Schedule because that participant is \u2014 (a) adjudicated bankrupt or declared insolvent by any competent Court; or (b) sentenced to a term of imprisonment by any competent Court for any offence. (2) A pension granted under this Schedule is exempt from execution, seizure, attachment or any other process in respect of any debt or claim of a creditor, except for the purposes specified in paragraph 26(a)(i) and(ii).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_26\", \"num\": \"26.\", \"text\": \"Pensions not to be assignable 26. A pension provided under this Schedule shall not be \u2014 (a) transferable or assignable by a participant or beneficiary, except for the purpose of satisfying \u2014 (i) a debt due to the Government; or (ii) an order of a Court for the payment of periodical sums of money towards the maintenance of the spouse, former spouse, civil partner or minor child of the participant to whom the pension has been granted; or (b) subject to, or available to, the creditors of a participant prior to payment thereof. PART B- DEFINED PENSION BENEFITS Applicability\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_27\", \"num\": \"27.\", \"text\": \"Applicability 27. This Part applies to the judges employed in Judicial Service on or after 1st September 1997 to a date before or to the date of the commencement of this Order and such judges are referred to in this Schedule as the defined benefit participants. Revision) SECOND SCHEDULE Accounts\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_28\", \"num\": \"28.\", \"text\": \"Contribution accounts 28. The Administrator shall maintain on the books of the Fund for each active, deferred vested and retired defined benefit participant and for any beneficiary of a deceased participant, for so long as the Plan maintains an obligation to pay to or on behalf of the participant or beneficiary a benefit under this Schedule \u2014 (a) a participant contribution account; (b) a Government contribution account; and (c) such other accounts and sub-accounts which the Administrator may from time to time deem appropriate. Retirement benefits\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_29\", \"num\": \"29.\", \"text\": \"Normal retirement benefit 29. (1) An active defined benefit participant who retires from Judicial Service at normal retirement age shall be entitled to receive an immediate pension equal to that participant\u2019s normal retirement benefit, based on such participant\u2019s pensionable service and final average pensionable earnings as at that participant\u2019s date of retirement from Judicial Service. (2) Any pension provided under this Part shall be calculated at the rate of one-three hundredths of the final average pensionable earnings for each completed month of Judicial Service.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_30\", \"num\": \"30.\", \"text\": \"Participation upon reemployment after retirement 30. (1) A retired participant who is receiving a pension and who is subsequently reemployed in Judicial Service or who remains employed in Judicial Service upon being deemed to have retired pursuant to paragraph 30(1), shall continue to receive such pension without interruption upon re-employment but shall be ineligible to make contributions or accrue further benefits under the provisions of this Schedule. (2) An active defined benefit participant who has accrued a right to a maximum pension entitlement or has attained normal retirement age, may, at the discretion of and with the written agreement of the Governor and for the purposes of this paragraph only, be deemed to have retired, to be receiving a pension and to have been re-employed upon the date upon which the active defined benefit participant achieved the participant\u2019s maximum pension entitlement (whether that date is before or after the coming into force of this provision). SECOND SCHEDULE Revision))\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_31\", \"num\": \"31.\", \"text\": \"Early retirement 31. (1) Upon the attainment of early retirement age, an active defined benefit participant shall be eligible to retire from Judicial Service with an immediate pension equal to that participant\u2019s early retirement benefit under this defined benefit part, as determined in the same manner as that participant\u2019s normal retirement benefit except that the participant\u2019s pensionable service and final average pensionable earnings shall be determined on that participant\u2019s actual date of retirement. (2) In the case of a participant who retires from Judicial Service with eight or more years of Judicial Service upon or after attaining age 55, but before attaining age 60, be determined in the manner described in sub-paragraph (1), except that the benefit so determined shall be actuarially reduced by the relevant early retirement reduction factor set out in the Plan actuarial tables to take into account the additional years prior to attaining age 60 that that participant shall be entitled to receive benefit payments.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_32\", \"num\": \"32.\", \"text\": \"Resignation or termination from Judicial Service prior to retirement 32. (1) An active defined benefit participant who resigns or is terminated from Judicial Service prior to completion of eight years of Judicial Service may, at any time after that participant\u2019s resignation or termination date, elect \u2014 (a) to receive an immediate lump sum cash payment equal in amount to the sum of that person\u2019s participant contribution account balance and Government matching contribution account balance as at the participant\u2019s date of resignation or termination from Judicial Service; or (b) to have the Board transfer to an approved plan the lump sum specified in sub sub-paragraph (a). (2) An active defined benefit participant who resigns or is terminated from Judicial Service after completion of eight years of Judicial Service but prior to attaining normal retirement age may, at any time after that participant\u2019s resignation or termination date, elect \u2014 (a) to receive an immediate lump sum cash payment equal in amount to the sum of that person\u2019s participant contribution account balance and Government contribution account balance as at the participant\u2019s date of resignation or termination from Judicial Service; (b) to leave that person\u2019s accrued benefit in the Fund until that person becomes eligible for retirement (in which case that person\u2019s participant contribution account will continue to be credited with interest in accordance with rules promulgated by the Board); or (c) to have the Board transfer to an approved plan, subject to the limitations prescribed in subparagraph (3), an amount equal to the greater of \u2014 Revision) SECOND SCHEDULE (i) the sum of that person\u2019s participant contribution account balance and the Government contribution account balance as at that person\u2019s date of resignation or termination from Judicial Service; or (ii) the actuarial equivalent present value of the former participant\u2019s accrued benefit on the date of resignation or termination (determined by reference to Plan actuarial tables and based on pensionable service and final average pensionable earnings on the date of resignation or termination). (3) Notwithstanding subparagraph (2)(c)(ii) the maximum amount that may be transferred by a participant to an approved plan under subparagraph (1) shall be determined from time to time by the Board.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_33\", \"num\": \"33.\", \"text\": \"Disability retirement 33. (1) An active defined benefit participant who becomes permanently disabled shall be eligible to retire from Judicial Service with an immediate pension, effective on the date of his permanent disability, if his permanent disability is determined by a medical board comprising no less than 3 registered medical doctors and certified by the Chief Medical Officer. (2) Where a participant to whom a pension is being provided under this paragraph is found by the Chief Medical Officer, acting on the advice of the medical board, to be no longer disabled or is re-appointed to his prior Judicial Service, the payment of his pension shall be suspended until such participant\u2019s subsequent retirement from Judicial Service.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_34\", \"num\": \"34.\", \"text\": \"Disability benefit 34. (1) The pension payable pursuant to paragraph 33 shall be determined in the same manner as that participant\u2019s normal retirement benefit, except that such participant\u2019s pensionable service and final average pensionable earnings shall be determined as at that participant\u2019s actual date of disability retirement. (2) If an active defined benefit participant is permanently disabled due to injuries incurred \u2014 (a) whilst in the actual discharge of that participant\u2019s duty; and (b) without that participant\u2019s own default, and as a result of the injury the participant is eligible for disability retirement under paragraph 33 and retires under that paragraph, the participant shall be provided with an additional pension equal in amount to one-third of the participant\u2019s final average pensionable earnings, determined as at that participant\u2019s disability retirement date. SECOND SCHEDULE Revision))\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_35\", \"num\": \"35.\", \"text\": \"Maximum pension 35. (1) In no case shall the total cumulative pension provided under this Schedule to a defined benefit participant, prior to commutation, exceed an annual amount equal to two-hundred and forty divided by three hundred  (240\/300) of such participant\u2019s final average pensionable earnings. (2) For the purposes of this paragraph, an additional pension provided pursuant to paragraph 34 (2) in respect of an injury occurring in the actual discharge of a participant\u2019s duties shall not be taken into account; but where a defined benefit participant is provided such an additional pension under this Schedule, the monthly amount thereof together with the remainder of the participant\u2019s monthly pension or pensions shall not, prior to commutation, exceed five-sixths of the participant\u2019s highest salary during any full calendar month of the participant\u2019s Service.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_36\", \"num\": \"36.\", \"text\": \"Forms of benefit and methods of payment 36. (1) The normal form of payment of a pension provided under this Order to a defined benefit participant shall be an annuity for the life of the participant paid by equal monthly payments (subject to annual adjustments for inflation pursuant to paragraph 24) commencing at the end of the month following retirement or, in the case of a deferred vested participant, following attainment of normal retirement age. (2) A defined benefit participant to whom a pension is payable under this Order may elect at the time of retirement from Service to be paid in lieu of such pension \u2014 (a) a reduced pension at a rate of not less than 75% of such pension; plus (b) an immediate lump sum cash payment equal in amount to the present value, determined with reference to Plan actuarial tables, of the difference between such pension and the reduced pension described in paragraph (a). Death benefits\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_37\", \"num\": \"37.\", \"text\": \"Pensions payable to surviving spouse, civil partner and children 37. (1) Upon the death of an active, retired or deferred vested defined benefit participant there shall be paid to the participant\u2019s surviving spouse, civil partner and children, if any, a pension determined in accordance with this paragraph. (2) Upon the death of a defined benefit participant there shall be paid to such participant\u2019s surviving spouse, civil partner and children \u2014 (a) if the deceased was a retired participant, a monthly pension based on the amount of pension that participant was drawing at the date of that participant\u2019s death, or Revision) SECOND SCHEDULE (b) if the deceased was an active participant, a monthly pension based on that participant\u2019s accrued benefit at the time of that participant\u2019s death, in accordance with the provisions of this paragraph. (3) Where the defined benefit participant dies leaving a spouse or civil partner but no children, subject to the limitations set out in subparagraph (7), the surviving spouse or civil partner is entitled to a monthly pension equal to one-half of the pension determined in subparagraph (2). (4) Where the defined benefit participant dies leaving a spouse, civil partner and children \u2014 (a) subject to the limitations set out in subparagraph (5), the surviving spouse or civil partner is entitled to a monthly pension equal to one-half of the pension determined in subparagraph (2); and (b) each child is entitled, until the date specified in paragraph 23 for cessation of children\u2019s pensions, to a monthly pension equal to one-half of the pension determined in subparagraph (2), divided by the total number of children left by the participant. (5) Notwithstanding subparagraph (4), where at the time of a defined benefit participant\u2019s death, the Administrator is in receipt of either \u2014 (a) an election by the participant to which the participant\u2019s spouse has consented in writing; or (b) a court order directing that upon the participant\u2019s death the Administrator shall pay the surviving spouse\u2019s or civil partner\u2019s pension to the children, then the pension otherwise payable to the participant\u2019s surviving spouse or civil partner, if any, shall be equally distributed among the children; and such pension shall be paid in addition to any other benefit otherwise payable to the children pursuant to this paragraph. (6) Where the defined benefit participant dies leaving children, but no surviving spouse or  civil partner, the children shall be entitled to the benefit described in subparagraph (4) determined as if a surviving spouse or civil partner existed and the election described in subparagraph (5)(a) had been made. (7) Notwithstanding any other provision in this paragraph  to the contrary, the benefit payable to a surviving spouse or  civil partner of a deceased retired participant shall be actuarially reduced in accordance with Plan actuarial tables if such surviving spouse or civil partner is less than fifty-five years of age and more than ten years younger than the deceased retired participant. SECOND SCHEDULE Revision))\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_38\", \"num\": \"38.\", \"text\": \"In-service death benefit 38. (1) If an active defined benefit participant dies while still a judge, upon that participant\u2019s death there shall be paid to the deceased participant\u2019s designated beneficiary an amount equal to the excess, if any, of the greater of \u2014 (a) twelve times the participant\u2019s final average pensionable earnings, determined as at the date of that participant\u2019s death; or (b) that person\u2019s participant contribution account balance determined as at the date of the person\u2019s death, over the actuarially equivalent present value determined by reference to Plan actuarial tables of the benefits, if any, payable to the participant\u2019s beneficiaries in accordance with this Schedule. (2) If the deceased participant failed to designate a beneficiary, or if the participant\u2019s designated beneficiary has predeceased the participant\u2019s and there is no new designated beneficiary, the amount payable under this paragraph shall be paid to the participant\u2019s estate.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_39\", \"num\": \"39.\", \"text\": \"Pensions to beneficiaries where a participant is killed on duty 39. (1) Where an active defined benefit participant dies while serving as a judge as a result of injuries received \u2014 (a) whilst in the actual discharge of the participant\u2019s duties; and (b) without the participant\u2019s own default, there shall be paid to the participant\u2019s beneficiaries an additional pension in accordance with this paragraph. (2) Where the participant dies leaving a spouse or civil partner, a monthly pension shall be paid to the surviving spouse or civil partner, at a rate not exceeding fifteen-sixtieths of such participant\u2019s final average pensionable earnings on the date of injury. (3) Where the participant dies leaving a surviving spouse or civil partner to whom a pension is provided pursuant to subparagraph (2) and six children or less, a monthly pension shall be paid to each such child, until the date specified in paragraph 23 for cessation of children\u2019s pensions, at a rate not exceeding onesixth of the pension, prior to commutation, provided to the surviving spouse or civil partner under subparagraph (2). (4) Where the participant dies leaving six children or less, but does not leave a surviving spouse or civil partner, a monthly pension shall be paid to each child, until the date specified in paragraph 23 for cessation of children\u2019s pensions, at a rate of twice the amount specified in subparagraph (3). Revision) SECOND SCHEDULE (5) Where the participant dies leaving six children or less and a surviving spouse or civil partner to whom a pension is provided pursuant to subparagraph (2) and the surviving spouse or civil partner subsequently dies, the monthly pension in respect of each child shall be increased at the date of death of the surviving spouse or civil partner to twice the amount specified in subparagraph (3). (6) Where the participant dies leaving more than six children, the aggregate amount of pension payments that would be payable to six children pursuant to subparagraph (3), (4) or (5), as the case may be, shall be divided equally among all such children during the period in which there are more than six children who are entitled to receive a pension under this paragraph. (7) Where the participant dies without leaving a spouse or civil partner and without leaving any children, and if the deceased participant\u2019s mother or father or both parents were wholly or mainly dependent on him for financial support and have no other means of financial support, as determined by the Administrator, a monthly pension shall be paid to the mother or father or both, while they are without adequate means of support at a rate not exceeding one-sixth of the deceased participant\u2019s final pensionable earnings as at the date of injury. (8) A pension provided under subparagraph (7) shall cease on the written instructions of the Administrator if it appears to the Administrator that the mother or father or both parents are receiving adequate financial support by other means. (9) An active participant who dies as a result of injuries received while travelling in pursuance of official instruction shall be deemed to have died in the circumstances detailed in subparagraph (1). (10) This paragraph shall not apply in the case of the death of an active participant if the participant\u2019s beneficiaries, as defined in the Workmen\u2019s Compensation Act (1996 Revision), are entitled to compensation under that Act if no pension is paid under this paragraph.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_40\", \"num\": \"40.\", \"text\": \"Payment of pension to surviving spouse or civil partner 40. A surviving spouse or civil partner to whom a pension is payable under paragraph 37, 38 or 39 may elect prior to that spouse\u2019s or civil partner\u2019s benefit commencement date to be paid in lieu of such pension \u2014 (a) a reduced pension at a rate of not less than 75% of the pension; and (b) an immediate lump sum cash payment equal in amount to the present value, determined with reference to Plan actuarial tables, of the difference between such pension and the reduced pension described in sub subparagraph (a). SECOND SCHEDULE Revision))\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_41\", \"num\": \"41.\", \"text\": \"Recalculation of children\u2019s pensions 41. The Administrator shall recalculate the pensions payable to a deceased participant\u2019s children pursuant to paragraph 38 or 39 upon written notice received by the Administrator within ten months after the participant\u2019s death of the birth of a posthumous child or posthumous children of such deceased participant. PART C - DEFINED CONTRIBUTION BENEFITS\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_42\", \"num\": \"42.\", \"text\": \"Defined contribution eligibility 42. This Part applies to judges appointed after the date of the commencement of this Order and to magistrates from the 1st January, 2016.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_43\", \"num\": \"43.\", \"text\": \"Notification of eligibility 43. The Administrator shall notify a judge or a magistrate of that person\u2019s participation in the defined contribution part when that judge or that magistrate first becomes a defined contribution participant pursuant to this Schedule and the accounts specified in paragraph 44 are established on that person\u2019s behalf. Accounts\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_44\", \"num\": \"44.\", \"text\": \"Maintenance of accounts 44. The Administrator shall maintain on the books of the Fund for each active, deferred vested and retired defined contribution participant and for any beneficiary of a deceased participant, for so long as the Plan maintains an obligation to pay to or on behalf of the participant or beneficiary a benefit under this Schedule \u2014 (a) a participant contribution account; (b) a Government contribution account; and (c) such other accounts and sub-accounts which the Administrator may from time to time deem appropriate.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_45\", \"num\": \"45.\", \"text\": \"Transfer of assets into the Fund from an approved plan 45. An active defined contribution participant may elect at any time to have any assets which are or were held in an approved plan on that person\u2019s behalf transferred to the Fund and credited to that person\u2019s participant contribution account. Government Contributions\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_46\", \"num\": \"46.\", \"text\": \"Government contribution 46. The Government shall contribute to the Fund on behalf of each active defined contribution participant at the rate of twenty per cent of such participant\u2019s salary. Revision) SECOND SCHEDULE Retirement Benefits\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_47\", \"num\": \"47.\", \"text\": \"Accrued benefit payable upon retirement 47. Upon retirement from Judicial Service at any time after attaining early retirement age, an active defined contribution participant shall be entitled to receive his accrued benefit determined on that person\u2019s benefit commencement date.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_48\", \"num\": \"48.\", \"text\": \"Disability retirement 48. (1) An active defined contribution participant who becomes permanently disabled shall be eligible to retire from Judicial Service with an immediate pension, effective on the date of that participant\u2019s permanent disability, if that participant\u2019s permanent disability is determined by a medical board comprising no less than 3 registered medical doctors and certified by the Chief Medical Officer, and shall be entitled to receive \u2014 (a) that participant\u2019s accrued benefit determined on that participant\u2019s benefit commencement date distributed in accordance with paragraph 54; and (b) an amount equal to the excess, if any, of 12 times such participant\u2019s final average pensionable earnings determined on the date of that participant\u2019s retirement over the actuarially equivalent present value of the participant\u2019s accrued benefit, payable to the participant as a lump sum. (2) Where a participant to whom a pension is being provided under this paragraph is found by the Chief Medical Officer, acting on the advice of the medical board, to be no longer disabled or is re-appointed to his prior Judicial Service, the payment of that participant\u2019s pension shall be suspended until such participant\u2019s subsequent retirement from Judicial Service.. (3) A participant whose pension is suspended pursuant to subparagraph (2) shall resume active participation in the defined contribution part on the date of that participant\u2019s re-employment. (4) On resumption by a participant pursuant to subparagraph (3) the participant\u2019s account balance shall be re-instated and re-determined based on payments made and applicable interest credits for the period during which the participant was disabled.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_49\", \"num\": \"49.\", \"text\": \"Disability benefit 49. (1) A pension payable to a participant under paragraph 48 shall be determined in the same manner as if the participant had retired in accordance with paragraph 47. (2) If an active defined contribution participant is permanently disabled due to injuries incurred \u2014 SECOND SCHEDULE Revision)) (a) whilst in the actual discharge of his duty; and (b) without his own default, and as a result of those injuries he is eligible for disability retirement under paragraph 48 and retires under that paragraph, he shall be provided with an additional pension determined in accordance with subparagraph (3). (3) The additional disability pension payable to a participant pursuant to this paragraph  shall be equal in amount to one-third of the participant\u2019s final average pensionable earnings, determined as at his disability retirement date.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_50\", \"num\": \"50.\", \"text\": \"Resignation or termination from Judicial Service prior to retirement 50. (1) An active defined contribution participant who resigns or is terminated from Judicial Service prior to becoming eligible for retirement under this Schedule may, at any time after the participant\u2019s resignation or termination date, elect \u2014 (a)  to leave the participant\u2019s accrued benefit in the Fund until the participant becomes eligible for retirement (in which case such participant\u2019s accounts will continue to be credited with interest calculated in accordance with paragraphs (13) and (14)); (b)  to receive an immediate lump sum cash payment equal to the participant\u2019s accrued benefit as at the date of the participant\u2019s resignation or termination from Judicial Service; or (c)  to have the Board transfer to an approved plan an amount equal to the sum of \u2014 (i)  the participant\u2019s participant contribution account balance; and (ii)  the participant\u2019s Government contribution account balance, subject to the limitations prescribed in subparagraphs (2) and (3). (2)  The maximum amount that may be transferred by a participant to an approved plan pursuant to subparagraph (1)(c)(ii) shall be specified from time to time by the Board. (3)  Notwithstanding subparagraph (2), the Board may further limit the amount, if any, in excess of the amount determined under subparagraph (1)(c)(i) that may be transferred to an approved plan if it considers such limitation necessary or advisable to avoid depletion of the Fund\u2019s assets.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_51\", \"num\": \"51.\", \"text\": \"Vesting 51. A defined contribution participant contribution account and a portion of the Government account balance that matches the participant contributions under the Plan together with the interest credited in accordance with this Schedule shall at all times be fully vested and shall not be subject to forfeiture for any reason. Revision) SECOND SCHEDULE\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_52\", \"num\": \"52.\", \"text\": \"Distribution of participant contribution account balance 52. (1) The aggregate amount of benefit payments under this Schedule made to or on behalf of any defined contribution participant or beneficiary of a participant shall not be less than an amount equal to the participant contribution account balance of the participant at the time of the first to occur of retirement or death. (2) In the event that the total amount of benefits paid to or on behalf of a defined contribution participant is less than the participant contribution account balance on the date of the participant\u2019s death, the remaining balance shall be paid in cash to the participant\u2019s or beneficiary\u2019s estate.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_53\", \"num\": \"53.\", \"text\": \"Forms of benefit and methods of payment 53. The accrued benefits payable to or on behalf of a retired, deferred vested or deceased defined contribution participant under this Schedule shall be paid in accordance with the forms of benefit and methods of payment as elected by such participant pursuant to this Schedule.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_54\", \"num\": \"54.\", \"text\": \"Methods of benefit payment 54. (1) The normal form of payment of the accrued benefit of a defined contribution participant shall be \u2014 (a) in the case of an unmarried participant, or participant not in a civil partnership, an annuity for the life of the participant paid by equal monthly payments (subject to annual adjustments for inflation pursuant to paragraph 24); or (b) in the case of a married participant, or participant not in a civil partnership, a 50% joint and survivor annuity paid by equal monthly payments (subject to annual adjustments for inflation pursuant to paragraph 24). (2) In lieu of the pensions described in subparagraph (1), a defined contribution participant may elect any one of the following optional forms of payment of that participant\u2019s accrued benefit \u2014 (a) in the case of an unmarried participant, or participant not in a civil partnership, an annuity consisting of equal monthly payments (adjusted annually for inflation pursuant to paragraph 24) for the life of the participant, but if the participant should die prior to receiving a total of 120 monthly payments, the participant\u2019s designated beneficiary shall receive an immediate lump sum cash payment upon such death equal to the product of the deceased participant\u2019s monthly payment at the time of death times the number of monthly payments which remain to be made to reach 120 total payments; and SECOND SCHEDULE Revision)) (b) in the case of a married participant, or participant in a civil partnership. subject to the written consent of that participant\u2019s spouse or civil partner to such election \u2014 (i) the annuity described in subparagraph (1)(a); or (ii) the annuity described in subparagraph (2)(a). (3) In addition to any other optional form of payment described in this paragraph, a defined contribution participant may elect to receive up to 25% of that participant\u2019s accrued benefit in the form of an immediate lump sum cash payment, subject to the written consent of the spouse or civil partner in the case of a married participant, or participant in a civil partnership, and to receive the balance of that participant\u2019s accrued benefit in any of the other forms applicable to such participant, as set out in this paragraph. (4) The amount of benefit payable under each of the payment options described in this paragraph shall be determined by reference to Plan actuarial tables based on a defined contribution participant\u2019s account balances valued on that participant\u2019s benefit commencement date and taking into consideration the age of the participant at the time of retirement (and, in the case of a 50% joint and survivor annuity, the age of the participant\u2019s spouse or civil partner). (5) A defined contribution participant who retired from Judicial Service prior to normal retirement age may elect pursuant to this paragraph to defer payment of that participant\u2019s accrued benefit until that participant attains normal retirement age.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_55\", \"num\": \"55.\", \"text\": \"Method of election 55. (1) Upon the request of a defined contribution participant, or at least three months prior to such participant\u2019s normal retirement date, the Administrator shall provide the participant with a form of Application for Retirement (including commutation and optional form of benefit elections). (2) In order to elect an optional form of benefit, a defined contribution participant must complete the application indicating that participant\u2019s election, sign the application (and, if applicable, have that participant\u2019s spouse or civil partner sign the consent to such election) and return it to the Administrator not later than one month prior to that participant\u2019s benefit commencement date. Revision) SECOND SCHEDULE Death Benefits\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_56\", \"num\": \"56.\", \"text\": \"Pensions payable to surviving spouse, civil partner and children of active or deferred vested participants 56. (1) Upon the death of a participant prior to commencement of that participant\u2019s benefits, there shall be paid to the participant\u2019s surviving spouse or civil partner and children, if any, a pension in accordance with the provisions of this Schedule. (2) Where the defined contribution participant dies leaving a spouse or civil partner but no children, the surviving spouse or civil partner is entitled to a pension payable in the form of an annuity equal in value to such participant\u2019s account balances as at the date of such participant\u2019s death. (3) Where the defined contribution participant dies leaving a spouse, civil partner and children \u2014 (a) the surviving spouse or civil partner is entitled to one-half of the pension described in subparagraph (2); and (b) one-half of the participant\u2019s account balances on the date of the participant\u2019s death shall be divided equally among the children and paid to the children in a single lump sum cash payment. (4) Notwithstanding subparagraph (3), where at the time of a defined contribution participant\u2019s death, the Administrator is in receipt of either \u2014 (a) an election by the participant to which the participant\u2019s spouse or civil partner has consented in writing; or (b) a court order, directing that upon the participant\u2019s death the Administrator shall pay the surviving spouse\u2019s or civil partner\u2019s pension to the children, then the pension otherwise payable to the participant\u2019s surviving spouse or civil partner, if any, shall be divided equally among the children and paid to the children in a single lump sum cash payment; and the pension shall be paid in addition to any other benefit otherwise payable to the children pursuant to this paragraph. (5) Where the defined contribution participant dies leaving children, but no surviving spouse or civil partner, the deceased participant\u2019s account balances on the date of the participant\u2019s death shall be divided equally among the children and paid to the children in a single lump sum cash payment. (6) Where the defined contribution participant dies leaving no spouse or civil partner and no children, the full value of the deceased participant\u2019s account balances shall be paid in a single lump sum to the participant\u2019s designated beneficiary, and if such designated beneficiary predeceases the participant, to the participant\u2019s estate. SECOND SCHEDULE Revision))\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_57\", \"num\": \"57.\", \"text\": \"In-service death benefit 57. (1) If an active defined contribution participant dies while still a judge or a magistrate, upon that participant\u2019s death there shall be paid to the deceased participant\u2019s designated beneficiary an amount equal to the excess, if any, of the greater of \u2014 (a) twelve times the participant\u2019s final average pensionable earnings, determined as at the date of that participant\u2019s death; or (b) his participant contribution account balance determined as at the date of that participant\u2019s death, over the actuarially equivalent present value determined by reference to Plan actuarial tables of the benefits, if any, payable to the participant\u2019s beneficiaries in accordance with this Schedule. (2)  If the deceased participant failed to designate a beneficiary, or if that participant\u2019s designated beneficiary has predeceased that participant and there is no new designated beneficiary, the amount payable under this paragraph shall be paid to the participant\u2019s estate.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_58\", \"num\": \"58.\", \"text\": \"Pensions to beneficiaries where a participant is killed on duty 58. (1) Where an active defined contribution participant dies while in Judicial Service as a result of injuries received \u2014 (a) whilst in the actual discharge of that participant\u2019s duty; and (b) without that participant\u2019s own default, in addition to any benefit payable to the deceased participant\u2019s designated beneficiaries or estate pursuant to paragraph 57, there shall be paid to the participant\u2019s beneficiaries, if any, a pension determined in accordance with this paragraph. (2) Where the participant dies leaving a spouse or civil partner, a monthly pension shall be paid to the surviving spouse or civil partner at a rate not exceeding fifteen-sixtieths of the participant\u2019s final average pensionable earnings on the date of injury. (3) Where the participant dies leaving a spouse or civil partner to whom a pension is provided pursuant to subparagraph (2) and six children or less, a monthly pension shall be paid to each child, until the date specified in paragraph 23, at a rate not exceeding one-sixth of the pension, prior to commutation, provided to the surviving spouse or civil partner under subparagraph (2). (4) Where the participant dies leaving six children or less, but does not leave a surviving spouse or civil partner, a monthly pension shall be paid to each child, until the date specified in paragraph 23 for cessation of children\u2019s pensions, at a rate of twice the amount specified in subparagraph (3). Revision) SECOND SCHEDULE (5) Where the participant dies leaving six children or less and a surviving spouse or civil partner to whom a pension is provided pursuant to subparagraph (2) and the surviving spouse or civil partner subsequently dies, the monthly pension in respect of each child shall be increased on the date of death of the surviving spouse or civil partner to twice the amount specified in subparagraph (3). (6) Where the participant dies leaving more than six children, the aggregate amount of pension payments that would be payable to six children pursuant to subparagraph (3), (4) or (5), as the case may be, shall be divided equally among all the children during the period in which there are more than six children who are entitled to receive a pension under this paragraph. (7) Where the participant dies without leaving a surviving spouse or civil partner and without leaving any children, and if the deceased participant\u2019s mother or father or both parents were wholly or mainly dependent on that participant for financial support and have no other means of financial support, as determined by the Administrator, a monthly pension shall be paid to the mother or father or both, while without adequate means of support at a rate not exceeding one-sixth of the deceased participant\u2019s final average pensionable earnings as at the date of injury. (8) A pension provided under subparagraph (7) shall cease on the written instructions of the Administrator if it appears to the Administrator that the mother or father or both parents are receiving adequate financial support by other means. (9) An active defined contribution participant who dies as a result of injuries received while travelling in pursuance of official instruction shall be deemed to have died in the circumstances detailed in subparagraph (1). (10) This paragraph shall not apply in the case of the death of any active defined contribution participant if that participant\u2019s beneficiaries, as defined in the Workmen\u2019s Compensation Act (1996 Revision), are entitled to compensation under that Act if no pension is paid under this paragraph.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_59\", \"num\": \"59.\", \"text\": \"Payment of pensions to surviving spouse or civil partner 59. A surviving spouse or civil partner to whom a pension is payable under paragraph 56 may elect prior to that surviving spouse\u2019s or civil partner\u2019s benefit commencement date to be paid in lieu of the pension \u2014 (a) a reduced pension at a rate of not less than 75% of the pension; and (b) an immediate lump sum cash payment equal in amount to the present value, determined with reference to Plan actuarial tables, of the difference between the pension and the reduced pension described in subsubparagraph (a). SECOND SCHEDULE Revision))\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_60\", \"num\": \"60.\", \"text\": \"Payment of pensions to surviving children 60. Upon written notice received by the Administrator of the possibility of the birth of a posthumous child of a deceased defined contribution participant, the Administrator shall delay payment of any pension payable to a child pursuant to paragraph 56 for up to ten months after the participant\u2019s death in order to determine whether there are any posthumous children of the participant who are entitled to a pension under such paragraph.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_61\", \"num\": \"61.\", \"text\": \"Commencement of benefits 61. Benefit payments (including lump sum cash payments) provided under this Schedule shall commence \u2014 (a) in the case of a retired participant, at the end of the month following retirement; and (b) in the case of a beneficiary, at the end of the month following the participant\u2019s death, except as provided in paragraph 60.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_62\", \"num\": \"62.\", \"text\": \"Death after resignation but prior to benefit commencement date 62. Upon the death of a deferred vested defined contribution participant prior to the participant\u2019s benefit commencement date, the deceased deferred vested participant\u2019s designated beneficiary shall be entitled to receive an immediate lump sum cash payment equal to the excess, if any, of the participant\u2019s accrued benefit determined on the date of his death, less any prior distributions, over the actuarially equivalent present value determined by reference to Plan actuarial tables of the benefits, if any, payable to such participant\u2019s beneficiaries in accordance with paragraphs 56 and 60.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_63\", \"num\": \"63.\", \"text\": \"Death after benefit commencement date 63. Upon the death of a retired participant after the participant\u2019s benefit commencement date, the designated beneficiary of the participant shall be entitled to receive such benefit as is provided under the distribution form elected by the participant pursuant to paragraph 53.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_64\", \"num\": \"64.\", \"text\": \"Benefit paid to estate if no surviving designated beneficiaries 64. If a deceased participant has failed to designate a beneficiary, or if that participant\u2019s designated beneficiary has predeceased that participant, the amount payable under paragraph 57, 62 or 63 shall be paid to the participant\u2019s estate. Revision) SECOND SCHEDULE\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_65\", \"num\": \"65.\", \"text\": \"Benefit paid to beneficiary if no surviving spouse, civil partner or children 65. If a deceased participant dies with no spouse, no civil partner and no children surviving that participant, the amount payable under paragraph 56 shall be paid in a single lump sum to the participant\u2019s designated beneficiary, or if that participant\u2019s designated beneficiary has predeceased the participant, the amount shall be paid in a single lump sum to that participant\u2019s estate. Publication in consolidated and revised form authorised by the Cabinet this 5th day of January, 2021. Kim Bullings Clerk of the Cabinet. Revision) ENDNOTES ENDNOTES Table of Legislation history: SL # Law # Legislation Commencement Gazette 56\/2020 Citation of Acts of Parliament Act, 2020 3-Dec-2020 LG89\/2020\/s1 35\/2020 Civil Partnership Law, 2020 4-Sep-2020 LG64\/2020\/s1 23\/2020 Judges\u2019 and Magistrates\u2019  Emoluments and Allowances (Amendment) Order, 2020 17-Mar-20 LG19\/2020\/s1 Judges\u2019 and Magistrates\u2019 Emoluments and Allowances Order (2019 Revision) 19-Feb-19 LG2\/2019\/s2 15\/2018 Judges Emoluments and Allowances (Amendment) Order, 2018 1-Jan-16 GE24\/2014\/s11 3\/2005 Judges Emoluments and Allowances Order, 2005 28-Oct-05 GE37\/2005\/s2 ENDNOTES Revision) Revision) ENDNOTES ENDNOTES Revision) (Price: $10.40)\", \"element\": \"section\", \"heading\": null}], \"meta\": {\"notes\": null, \"workflow\": null, \"lifecycle\": {\"source\": \"#cilegis\", \"eventRef\": [{\"eId\": \"e_commence_2021_01_01\", \"date\": \"2021-01-01\", \"type\": \"generation\", \"source\": \"#cilegis\"}]}, \"references\": 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\"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRformat\": \"application\/xml\"}}}, \"name\": \"act\", \"header\": {\"title\": \"Judges' and Magistrates' Emoluments and Allowances Order\", \"actNumber\": \"3 of 2005\", \"longTitle\": null}}, \"doc\": null, \"bill\": null, \"judgment\": null}}","akn_full_text":"CAYMAN ISLANDS\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Act\n(2018 Revision)\nJUDGES\u2019 AND MAGISTRATES' EMOLUMENTS\nAND ALLOWANCES ORDER\n(2021 Revision)\n\nSupplement No. 7 published with Legislation Gazette No. 12 of 5th February, 2021.\n\nPage 2\nRevised as at 31st December, 2020\nc\n\nPUBLISHING DETAILS\nThe Judges\u2019 and Magistrates\u2019 Emoluments and Allowances Order, 2005 consolidated\nwith the Judges Emoluments and Allowances (Amendment) Order, 2018 as amended by\nLaws 35 of 2020 and 56 of 2020.\n\nRevised under the authority of the Law Revision Act (2020 Revision).\n\nOriginally made \u2014\nOrder, 2005-27th October, 2005\nOrder, 2018-23rd March, 2018\nOrder, 2020-13th March, 2020.\n\nOriginally enacted \u2014\n\nLaw 35 of 2020-4th September, 2020\n\nLaw 56 of 2020-7th December, 2020.\n\nConsolidated and revised this 31st day of December, 2020.\n\nNote (not forming part of this Order): This revision replaces the 2019 Revision which\nshould now be discarded.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nArrangement of Paragraphs\n\nc\nRevised as at 31st December, 2020\nPage 5\n\nCAYMAN ISLANDS\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Act\n(2018 Revision)\nJUDGES\u2019 AND MAGISTRATES' EMOLUMENTS\nAND ALLOWANCES ORDER\n(2021 Revision)\nArrangement of Paragraphs\nParagraph\nPage\n1.\nCitation ......................................................................................................................................... 9\n2.\nDefinitions ..................................................................................................................................... 9\n3.\nEmoluments ................................................................................................................................ 10\n4.\nAllowances ................................................................................................................................. 10\n5.\nPensions and other retirement benefits ...................................................................................... 10\nFIRST SCHEDULE\n13\nSalaries\n13\nSECOND SCHEDULE\n15\nPART A- GENERAL ADMINISTRATIVE PROVISIONS GOVERNING PENSIONS UNDER\nTHIS SCHEDULE\n17\n1. Definitions......................................................................................................................................... 17\n2. The Judicial Pension Fund and payments into the Fund. ................................................................ 21\n3. Disbursements from the Fund .......................................................................................................... 21\n4. Powers and duties of the Board ....................................................................................................... 21\n5. Custody of fund assets ..................................................................................................................... 22\n6. Calculation of benefits ...................................................................................................................... 22\n7. Correction of mistakes in administering pensions ............................................................................ 22\n8. Communications to participants ....................................................................................................... 23\n9. Accounts, book-keeping and reporting ............................................................................................. 23\n10. Actuarial valuation and contribution rates ...................................................................................... 24\n\nArrangement of Paragraphs\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\n\nPage 6\nRevised as at 31st December, 2020\nc\n\n11. Fund investments .......................................................................................................................... 24\n12. Contributions to the Fund .............................................................................................................. 25\n13. Participant contribution account - credits ....................................................................................... 25\n14. Government contribution account-credits ...................................................................................... 26\n15. Account adjustments - debits ......................................................................................................... 26\n16. Beneficiary accounts ...................................................................................................................... 27\n17. Account adjustment date ............................................................................................................... 27\n18. Cash out of small benefits ............................................................................................................. 27\n19. Payments under Plan conditioned on periodic certification ........................................................... 28\n20. Plan amendment- financial impact................................................................................................. 28\n21. Designation of beneficiary ............................................................................................................. 28\n22. Payment and administration of children\u2019s pensions ...................................................................... 29\n23. Cessation of payment of children\u2019s pensions ................................................................................ 29\n24. Inflation protection ......................................................................................................................... 29\n25. Participant rights ............................................................................................................................ 30\n26. Pensions not to be assignable ....................................................................................................... 30\nPART B- DEFINED PENSION BENEFITS\n30\n27. Applicability .................................................................................................................................... 30\n28. Contribution accounts .................................................................................................................... 31\n29. Normal retirement benefit .............................................................................................................. 31\n30. Participation upon reemployment after retirement ......................................................................... 31\n31. Early retirement ............................................................................................................................. 32\n32. Resignation or termination from Judicial Service prior to retirement ............................................. 32\n33. Disability retirement ....................................................................................................................... 33\n34. Disability benefit ............................................................................................................................. 33\n35. Maximum pension .......................................................................................................................... 34\n36. Forms of benefit and methods of payment .................................................................................... 34\n37. Pensions payable to surviving spouse, civil partner and children ................................................. 34\n38. In-service death benefit ................................................................................................................. 36\n39. Pensions to beneficiaries where a participant is killed on duty ...................................................... 36\n40. Payment of pension to surviving spouse or civil partner ............................................................... 37\n41. Recalculation of children\u2019s pensions.............................................................................................. 38\nPART C - DEFINED CONTRIBUTION BENEFITS\n38\n42. Defined contribution eligibility ........................................................................................................ 38\n43. Notification of eligibility .................................................................................................................. 38\n44. Maintenance of accounts ............................................................................................................... 38\n45. Transfer of assets into the Fund from an approved plan ............................................................... 38\n46. Government contribution ............................................................................................................... 38\n47. Accrued benefit payable upon retirement ...................................................................................... 39\n48. Disability retirement ....................................................................................................................... 39\n49. Disability benefit ............................................................................................................................. 39\n50. Resignation or termination from Judicial Service prior to retirement ............................................. 40\n51. Vesting ........................................................................................................................................... 40\n52. Distribution of participant contribution account balance ................................................................ 41\n53. Forms of benefit and methods of payment .................................................................................... 41\n54. Methods of benefit payment .......................................................................................................... 41\n55. Method of election ......................................................................................................................... 42\n56. Pensions payable to surviving spouse, civil partner and children of active or deferred vested\nparticipants ................................................................................................................................. 43\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nArrangement of Paragraphs\n\nc\nRevised as at 31st December, 2020\nPage 7\n\n57. In-service death benefit .................................................................................................................. 44\n58. Pensions to beneficiaries where a participant is killed on duty ...................................................... 44\n59. Payment of pensions to surviving spouse or civil partner .............................................................. 45\n60. Payment of pensions to surviving children ..................................................................................... 46\n61. Commencement of benefits ........................................................................................................... 46\n62. Death after resignation but prior to benefit commencement date .................................................. 46\n63. Death after benefit commencement date ....................................................................................... 46\n64. Benefit paid to estate if no surviving designated beneficiaries ....................................................... 46\n65. Benefit paid to beneficiary if no surviving spouse, civil partner or children .................................... 47\nENDNOTES\n49\nTable of Legislation history: ................................................................................................................. 49\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nParagraph 1\n\nc\nRevised as at 31st December, 2020\nPage 9\n\nCAYMAN ISLANDS\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Act\n(2018 Revision)\nJUDGES\u2019 AND MAGISTRATES' EMOLUMENTS\nAND ALLOWANCES ORDER\n(2021 Revision)\n\n1.\nCitation\n1.\nThis Order may be cited as the Judges\u2019 and Magistrates\u2019 Emoluments and Allowances\nOrder (2021 Revision).\n2.\nDefinitions\n2.\nIn this Order \u2014\n\u201cBoard\u201d means the Public Service Pensions Board established by section 5 of\nthe Public Service Pensions Act (2021 Revision);\n\u201cConsumer price index\u201d means the consumer price index of the Islands as\nprepared, from time to time, by the Government of the Islands;\n\u201cFund\u201d means the Judicial Pension Fund established under paragraph 2 of the\nSecond Schedule;\n\u201cJudge\u201d means the Chief Justice and other Judges of the Grand Court who, at\nany time, have been appointed as such under section 95 (3) of the Cayman\nIslands Constitution Order 2009 [S.I. 2009\/1379] but does not include any\nacting appointment made under section 97 of the Cayman Islands Constitution\nOrder 2009 [U.K.S.I. 2009\/1379];\n\nParagraph 3\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\n\nPage 10\nRevised as at 31st December, 2020\nc\n\n\u201cMagistrate\u201d has the meaning assigned to it in the Summary Jurisdiction Act\n(2019 Revision); and\n\u201cPlan\u201d means the pension scheme set up under the Second Schedule to this\nOrder;\n3.\nEmoluments\n3.\n(1) The Judges shall be paid for the period from their date of their appointment to\noffice, or from the 2nd September, 1997 whichever date occurs later in time, to\nthe 1st September, 2001, the emoluments contained in Part 1 of the First\nSchedule.\n(2) The Judges shall be paid for the period from the 2nd September, 2001 to the 1st\nSeptember, 2003, the emoluments contained in Part 2 of the First Schedule.\n(3) The Judges shall be paid for the period from the 2nd September, 2003 to the 1st\nSeptember, 2005, the emoluments contained in Part 3 of the First Schedule.\n(3A) The Magistrates shall be paid for the period from the 1st January, 2016 to the\n31st August, 2017, the emoluments contained in Part 4 of the First Schedule.\n(4) The emoluments set out in Part 3 of the First Schedule shall be reviewed in the\nyear 2005 and thereafter at two yearly intervals, and shall be increased by such\npercentage amount as the consumer price index prepared in and for the Islands\nshows an increase over the consumer price as at the 2nd September, 2005, or as\nat the date of the last previous consumer price index increase awarded, as the\ncase may be.\n(4A) The emoluments set out in Part 4 of the First Schedule shall be reviewed in the\nyear 2017 and thereafter at two-yearly intervals, and shall be increased by such\npercentage amount as the consumer price index prepared in and for the Islands\nshows an increase over the consumer price at the date of the last previous\nconsumer price index increase awarded.\n4.\nAllowances\n4.\nThe Chief Justice shall receive annually a non-accountable entertainment allowance\nnot exceeding one thousand dollars per annum, which is provided for the purpose of\nexpenditure incurred in connection with the carrying out of the Chief Justice\u2019s official\nduties.\n5.\nPensions and other retirement benefits\n5.\n(1) Subject to subparagraph (2), Judges and Magistrates shall be eligible to receive\npensions and other retirement benefits in accordance with the provisions\ncontained in the Second Schedule and such pensions and retirement benefits\nshall be administered by the Public Service Pensions Board in accordance with\nsuch Schedule.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nParagraph 5\n\nc\nRevised as at 31st December, 2020\nPage 11\n\n(2) Where a Judge employed in Judicial Service prior to 1st September 1997\nreceived any addition to his salary by way of gratuity, inducement allowance or\ncontract officers\u2019 supplement for any period from or between the date of their\nemployment to the 1st day of September, 1997 then such Judge may elect not\nlater than 30 days after the commencement of this Order \u2014\n(a) to receive a pension for the said period at the rate of fifty percent of that\ncalculated in accordance with paragraph 29 of the Second Schedule and\nthereafter a pension calculated in accordance with paragraph 29 of the\nSecond Schedule; or\n(b) to repay to the Plan in respect of any month that such addition has been\npaid, a sum equal to ten per cent of the actual salary then paid and to\nreceive a pension calculated in accordance with paragraph 29 of the\nSchedule.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nFIRST SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 13\n\n FIRST SCHEDULE\nSalaries\nPART - 1\nSalaries up to 1st September  2001\nChief Justice \u2014\n\nOn first appointment and for the first\nthree years of resident service\n$ 150,000 per annum\n\nThereafter\n$ 160,000 per annum\nJudges other than the Chief\nJustice \u2014\n\nOn first appointment and for the first\nthree years of resident service \u2014\n$ 132,600 per annum\nThereafter\n$ 141,440 per annum\nPART - 2\nSalaries with effect from 2nd September 2001 to 1st September 2003\nChief Justice \u2014\n\nOn first appointment and for the first\nthree years of resident service\n$ 166,484 per annum\nThereafter\n $ 176,484 per annum\nJudges other than the Chief\nJustice \u2014\nOn first appointment and for the first\nthree years of resident service \u2014\n\n$ 146,951 per annum\nThereafter\n$ 156,747 per annum\nPART - 3\nSalaries with effect from 2nd September 2003 to 1st September 2005\nChief Justice \u2014\n\nOn first appointment and for the first\nthree years of resident service\n$ 176,484 per annum\nThereafter (subject to paragraph 3 (4)\nof the Order)\n $ 183,102.72 per annum\nJudges other than the Chief\nJustice \u2014\n\n$ 146, 951 per annum\n\nFIRST SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 14\nRevised as at 31st December, 2020\nc\n\nOn first appointment and for the first\nthree years of resident service \u2014\nThereafter (subject to paragraph 3 (4)\nof the Order)\n$162,631.21  per annum\n\nPART - 4\nSalaries with effect from 1st January 2016 to 31st August 2017\nChief Magistrate \u2014\n\nOn first appointment\nMagistrates other than the Chief\nMagistrate \u2014\nOn first appointment\n$ 173,917.20 per annum\n\n$ 147,829.68 per annum\nSalaries with effect from 1st September 2017 and thereafter (subject to paragraph 3(4A) of\nthe Order)\nChief Magistrate \u2014\n\nOn first appointment\nMagistrates other than the Chief\nMagistrate \u2014\nOn first appointment\n\n$ 177,221.64 per annum\n\n$ 150, 638.40 per annum\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 15\n\nSECOND SCHEDULE\nARRANGEMENT OF PARAGRAPHS\n\nPART A- GENERAL ADMINISTRATIVE PROVISIONS GOVERNING PENSIONS UNDER\nTHIS SCHEDULE\n17\nPreliminary\n1. Definitions......................................................................................................................................... 17\n2. The Judicial Pension Fund and payments into the Fund. ................................................................ 21\n3. Disbursements from the Fund .......................................................................................................... 21\n4. Powers and duties of the Board ....................................................................................................... 21\n5. Custody of fund assets ..................................................................................................................... 22\n6. Calculation of benefits ...................................................................................................................... 22\n7. Correction of mistakes in administering pensions ............................................................................ 22\n8. Communications to participants ....................................................................................................... 23\n9. Accounts, book-keeping and reporting ............................................................................................. 23\n10. Actuarial valuation and contribution rates ...................................................................................... 24\n11. Fund investments ........................................................................................................................... 24\n12. Contributions to the Fund ............................................................................................................... 25\n13. Participant contribution account - credits ....................................................................................... 25\n14. Government contribution account-credits ...................................................................................... 26\n15. Account adjustments - debits ......................................................................................................... 26\n16. Beneficiary accounts ...................................................................................................................... 27\n17. Account adjustment date ................................................................................................................ 27\n18. Cash out of small benefits .............................................................................................................. 27\n19. Payments under Plan conditioned on periodic certification ............................................................ 28\n20. Plan amendment- financial impact ................................................................................................. 28\n21. Designation of beneficiary .............................................................................................................. 28\n22. Payment and administration of children\u2019s pensions ....................................................................... 29\n23. Cessation of payment of children\u2019s pensions ................................................................................. 29\n24. Inflation protection .......................................................................................................................... 29\n25. Participant rights............................................................................................................................. 30\n26. Pensions not to be assignable ....................................................................................................... 30\n\nPART B- DEFINED PENSION BENEFITS\n30\n27. Applicability .................................................................................................................................... 30\n28. Contribution accounts .................................................................................................................... 31\n29. Normal retirement benefit ............................................................................................................... 31\n30. Participation upon reemployment after retirement ......................................................................... 31\n31. Early retirement .............................................................................................................................. 32\n32. Resignation or termination from Judicial Service prior to retirement .............................................. 32\n33. Disability retirement ........................................................................................................................ 33\n34. Disability benefit ............................................................................................................................. 33\n35. Maximum pension .......................................................................................................................... 34\n36. Forms of benefit and methods of payment ..................................................................................... 34\n37. Pensions payable to surviving spouse, civil partner and children .................................................. 34\n38. In-service death benefit .................................................................................................................. 36\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 16\nRevised as at 31st December, 2020\nc\n\n39. Pensions to beneficiaries where a participant is killed on duty ...................................................... 36\n40. Payment of pension to surviving spouse or civil partner ............................................................... 37\n41. Recalculation of children\u2019s pensions.............................................................................................. 38\n\nPART C - DEFINED CONTRIBUTION BENEFITS\n38\n42. Defined contribution eligibility ........................................................................................................ 38\n43. Notification of eligibility .................................................................................................................. 38\n44. Maintenance of accounts ............................................................................................................... 38\n45. Transfer of assets into the Fund from an approved plan ............................................................... 38\n46. Government contribution ............................................................................................................... 38\n47. Accrued benefit payable upon retirement ...................................................................................... 39\n48. Disability retirement ....................................................................................................................... 39\n49. Disability benefit ............................................................................................................................. 39\n50. Resignation or termination from Judicial Service prior to retirement ............................................. 40\n51. Vesting ........................................................................................................................................... 40\n52. Distribution of participant contribution account balance ................................................................ 41\n53. Forms of benefit and methods of payment .................................................................................... 41\n54. Methods of benefit payment .......................................................................................................... 41\n55. Method of election ......................................................................................................................... 42\n56. Pensions payable to surviving spouse, civil partner and children of active or deferred vested\nparticipants ................................................................................................................................. 43\n57. In-service death benefit ................................................................................................................. 44\n58. Pensions to beneficiaries where a participant is killed on duty ...................................................... 44\n59. Payment of pensions to surviving spouse or civil partner .............................................................. 45\n60. Payment of pensions to surviving children .................................................................................... 46\n61. Commencement of benefits ........................................................................................................... 46\n62. Death after resignation but prior to benefit commencement date .................................................. 46\n63. Death after benefit commencement date....................................................................................... 46\n64. Benefit paid to estate if no surviving designated beneficiaries ...................................................... 46\n65. Benefit paid to beneficiary if no surviving spouse, civil partner or children ................................... 47\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 17\n\nPART A- GENERAL ADMINISTRATIVE PROVISIONS GOVERNING\nPENSIONS UNDER THIS SCHEDULE\nPreliminary\n1. Definitions\n1.\nIn this Schedule \u2014\n\u201caccount adjustment date\u201d means the date on which a participant\u2019s accounts\nare adjusted, which date shall be the last day of each calendar year and such\nother dates as may be specified by this Schedule;\n\u201caccrued benefit\u201d means \u2014\n\n(a) in the case of the defined benefit part of the Plan, a participant\u2019s pension\nunder the Plan expressed in the form of an annual benefit commencing at\nnormal retirement age and based on service and final average pensionable\nearnings on the date of determination; and\n(b) in the case of the defined contribution part of the Plan, the sum of the\nbalances in a participant\u2019s accounts on the date of determination;\nexcept  in the case of a defined contribution participant who has resigned or is\nterminated from Judicial Service prior to retirement the accrued benefit shall be\nthe sum of the participant account balance plus a portion of the Government\naccount balance that matches the participant contributions under the Plan\ntogether with the interest credited in accordance with this Schedule;\n\u201cactive defined benefit participant\u201d means a participant in Judicial Service\nand contributing to the Fund for benefits covered under the defined benefit part\nof the Plan;\n\u201cactive defined contribution participant\u201d means a participant in Judicial\nService and contributing to the Fund for benefits covered under the defined\ncontribution part of the Plan;\n\u201cactive participant\u201d means a participant contributing to the Fund for benefits\ncovered under the Plan ;\n\u201cactuary\u201d means a person who \u2014\n(a) has qualified as an actuary by examination of the Institute of Actuaries in\nEngland or the Faculty of Actuaries in Scotland or the Societies of\nActuaries in the United States of America or the Canadian Institute of\nActuaries in Canada;\n(b) who is a current member in good standing of one of those professional\nassociations; and\n(c) who has been appointed by the Board as the actuary for the Plan;\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 18\nRevised as at 31st December, 2020\nc\n\n\u201cAdministrator\u201d means the employee of the Board responsible for\nmanagement of the Plan;\n\u201capproved plan\u201d means the Plan and any plan registered with the\nSuperintendent of Pensions within the Islands;\n\u201cbeneficiary\u201d means any person who is entitled under the Plan to receive a\npension upon the death of a participant;\n\u201cBoard\u201d means the Public Service Pensions Board established by section 5 of\nthe Public Service Pensions Act (2021 Revision);\n\u201cchild\u201d means a participant\u2019s child (including an adopted child who was\nadopted in a manner recognised by law, a child born out of wedlock, a\nposthumous child, or a stepchild) who is either \u2014\n(a) under the age of eighteen;\n(b) under the age of twenty-three and in full-time education; or\n(c) mentally or physically incapable of employment, as certified by the Chief\nMedical Officer;\n\u201ccommutation\u201d means the optional form of benefit whereby a participant elects\nto receive upon retirement in lieu of that participant\u2019s full pension under the\nPlan, an immediate lump sum payment of a portion of the present value of that\nparticipant\u2019s accrued benefit and a reduced pension equal in value to the\nremainder of that participant\u2019s accrued benefit after deducting the lump sum\npayment, determined in accordance with paragraph 36 (2);\n\u201cCPI\u201d means the consumer price index of the Islands as prepared by the\nGovernment;\n\u201ccredited rate of return\u201d means \u2014\n(a) the rate of investment return to be credited to accounts on an account\nadjustment date, as determined by the Administrator on the day\nimmediately prior to the date of commencement of this Order and at the\nend of each calendar year \u2014\n(i)\nwhere an account adjustment date is the last day of a calendar year\non or after the date of commencement, the credited rate of return shall\nbe the average rate of investment return on Fund investments for that\ncalendar year and the two preceding calendar years; and\n(ii) where an account adjustment date does not fall on the last day of a\ncalendar year, the credited rate of return shall be the credited rate of\nreturn that was applied on the previous account adjustment date\nprorated for the period of the year up to such account adjustment date;\n\u201cdeferred benefit\u201d means a benefit under the Plan payable to a deferred vested\nparticipant at retirement ;\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 19\n\n\u201cdeferred vested participant\u201d means a former participant who is entitled to a\ndeferred benefit under the Plan;\n\u201cdefined benefit participant\u201d means a person who participates in the defined\nbenefit part of the Plan established in accordance with this Schedule;\n\u201cdefined contribution participant\u201d  means a person who participates in the\ndefined contribution part of the Plan established in accordance with this\nSchedule;\n\u201cdesignated beneficiary\u201d means the person or persons designated by the\nparticipant pursuant to paragraph 21 to receive benefits pursuant to this\nSchedule in the event of the participant\u2019s death;\n\u201cdisability retirement\u201d means retirement due to permanent disability pursuant\nto paragraphs 33 and 48;\n\u201cearly retirement\u201d means retirement at early retirement age pursuant to\nparagraph 31 and 47 ;\n\u201cearly retirement age\u201d means any age between 55 and 64 inclusive, provided\nthat the participant has completed 8 years of Judicial service;\n\u201c50% joint and survivor annuity\u201d means a reduced annuity (determined by\nreference to Plan actuarial tables) for the life of the participant, followed, upon\nthe participant\u2019s death, by an annuity for the life of the participant\u2019s spouse or\ncivil partner to whom the participant was married or in a civil partnership on the\nparticipant\u2019s benefit commencement date equal to 50% of the reduced annuity\nthat would have been payable to the participant had the participant been alive;\n\u201cfinal average pensionable earnings\u201d means the average of a participant\u2019s\nfinal annual salary for Judicial Service for the consecutive period of 36 months\nimmediately prior to death, resignation, retirement or permanent disability;\n\u201cformer participant\u201d means a participant who terminated employment in the\nJudicial Service prior to being qualified for retirement under the Plan;\n\u201cfull-time education\u201d means attendance as a full-time student at a college,\nuniversity, or other institution of tertiary education;\n\u201cGovernment contribution account\u201d means \u2014\n(a) under the defined benefit part, the book-keeping account documenting\ngovernment contribution amounts (including interest credited in\naccordance with this Schedule) that match participant contributions made\nunder this Plan  reflected in the participant\u2019s contribution account;\n(b) under the defined contribution part, the book-keeping account\ndocumenting total Government contributions (including interest credited\nin accordance with this Schedule) made on behalf of the defined\ncontribution participant;\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 20\nRevised as at 31st December, 2020\nc\n\n\u201cJudicial Service\u201d means, subject to paragraph 5 of the principal part of the\nOrder, service as a Judge of the Grand Court on or after 1st September 1997 or\nas a Magistrate of the Summary Court, on or after 1st January, 2016;\n\u201cmarried participant\u201d means a participant who is legally married on the\nparticipant\u2019s benefit commencement date or on the date of the participant\u2019s\ndeath;\n\u201cnormal retirement\u201d means \u2014\n(a) retirement at or after attainment of normal retirement age with at least eight\nyears of Judicial Service ; or\n(b) 20 years of  Judicial Service,\n\npursuant to paragraph 29 or 47;\n\u201cnormal retirement age\u201d means age 65;\n\u201cparticipant contribution account\u201d means the book-keeping account\ndocumenting total participant contributions made by a participant under the\nPlan, or transferred from an approved plan under paragraph 45, plus the interest\ncredited in accordance with this Schedule;\n\u201cpension\u201d means the benefit, in the form of an annuity, lump sum or other form\nof benefit, due and payable to the participant or the participant\u2019s beneficiaries\nunder this Schedule;\n\u201cpensionable service\u201d means Judicial Service which shall be taken into account\nin computing benefits under this Schedule and in the case of a defined benefit\nparticipant, shall include such service prior to the commencement of this Order;\n\u201cpermanent disability\u201d means a disability which is likely to render a\nparticipant incapable by reason of infirmity of mind or body of discharging the\nduties of that participant\u2019s office and that such infirmity is likely to be\npermanent, as certified by the Chief Medical Officer acting on the advice of a\nmedical board consisting of not less than 3 registered medical doctors;\n\u201cPlan actuarial tables\u201d means actuarial tables approved by the Board and used\nby the Administrator in the determination of the amounts of benefits payable\nunder the Plan and in the determination of actuarially equivalent values;\n\u201cregistered medical doctor\u201d means a medical doctor registered in accordance\nwith the Health Practice Act (2021 Revision);\n\u201cretired participant\u201d means a participant who retired from Judicial Service and\nis receiving, or is entitled to receive, pension benefits under this Schedule;\n\u201cretirement\u201d means normal, early or disability retirement from Judicial Service\nas provided under this Schedule;\n\u201csalary\u201d means a participant\u2019s basic salary for such participant\u2019s substantive\noffice, or acting, duty or other allowances; and\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 21\n\n\u201cspouse\u201d, in relation to a person, means a person who is the legal husband or\nwife of a participant at the time of that participant\u2019s death.\nThe Judicial Pension Fund\n2. The Judicial Pension Fund and payments into the Fund.\n2.\nThere is established a Judicial Pension Fund and there shall be paid into the Fund \u2014\n(a) all participant and Government contributions;\n(b) all rent, interest, dividends, income and other sums derived from the assets\nof the Fund;\n(c) such other sums as may legally be provided by the Government; and\n(d) such other sums as may be received and accepted by the Board on behalf\nof the Fund.\n3. Disbursements from the Fund\n3.\n(1) There shall be paid out of the Fund \u2014\n(a) all pension benefits;\n(b) all expenses properly incurred in the administration of the Plan and of the\nFund; and\n(c) such other payments as are permitted by this Schedule.\n(2) No payments shall be made out of the Fund unless authorised by or under this\nSchedule.\nRole of the Public Service Pensions Board\n4. Powers and duties of the Board\n4.\n(1) The Board shall be responsible for \u2014\n(a) the administration of the Fund including \u2014\n(i)\nreceiving into the Fund all sums due to it;\n(ii) calculation and payment from the Fund of pensions due under this\nSchedule;\n(iii) payments from the Fund necessary for the administration of the\nFund;\n(iv) investment of the Fund in accordance with this Schedule;\n(v) accounting for all moneys collected, paid or invested under this\nSchedule;\n(vi) causing a periodic actuarial review of the Fund pursuant to\nparagraph 10; and\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 22\nRevised as at 31st December, 2020\nc\n\n(vii) the sale of investments as necessary to meet immediate liabilities and\nneeds, and for reinvestment;\n(b) liaising with the Governor or a person delegated by the Governor\nregarding collection of data;\n(c) liaising with the Governor or a person delegated by the Governor regarding\ncontribution payments;\n(d) accounting and reporting in respect of the Plan, as provided in paragraph 9;\n(e) record keeping, as provided in paragraph 9; and\n(f)\nrecommending for approval, amendments to the Plan, as provided in\nparagraph 20.\n(2) Without prejudice to the generality of subparagraph (1), in accordance with\nparagraph 10, the Board shall be responsible for recommending to the Governor\ncontribution rates payable under the Plan from time to time.\n(3) In the performance of its duties under this Schedule the Board may take such\nprofessional advice as the Governor considers appropriate and pay for such\nadvice out of the Fund.\n(4) No member or employee of the Board shall be personally liable for any act or\ndefault of the Board done or omitted to be done in good faith in the course of\nthe operations of the Board.\n5. Custody of fund assets\n5.\nThe Board shall cause to be established one or more custody accounts into which the\nassets of the Fund shall be deposited and held.\n6. Calculation of benefits\n6.\n(1) A pension provided under this Schedule shall be calculated by the Administrator\nin accordance with the provisions of the Plan in effect on the date of a\nparticipant\u2019s resignation, death, permanent disability, or retirement except as\notherwise provided in this Schedule.\n(2) In calculating a pension the Administrator shall use the Plan actuarial tables.\n7. Correction of mistakes in administering pensions\n7.\nThe Board shall establish a procedure which enables any person to bring to the\nBoard\u2019s attention a failure of administrative process which has prevented a pension\nfrom being paid or that has resulted in the incorrect calculation of the amount of a\npension.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 23\n\n8. Communications to participants\n8.\nThe Board shall provide in writing to each participant or beneficiary \u2014\n(a) an annual benefit statement;\n(b) a statement of retirement benefits at retirement;\n(c) a statement of vested benefits at resignation;\n(d) a death benefit statement at the time of death of the participant; and\n(e) any other information specified by the Governor.\n9. Accounts, book-keeping and reporting\n9.\n(1) The Board shall prepare and maintain, in accordance with the standards\nprescribed for this purpose by the Financial Secretary and approved by the\nGovernor, financial statements relating to the Fund.\n(2) Within the period of three months after 30th June of each year the Board shall\nprepare and submit to the Auditor-General in respect of that year \u2014\n(a) a balance sheet;\n(b) a statement of revenue and expenditure by the Board during the year; and\n(c) such other financial statements as may be required to comply with\nsubparagraph (1).\n(3) On receipt of the financial statements referred to in subparagraph (2) the\nAuditor-General shall \u2014\n(a) examine and audit the financial statements;\n(b) provide an opinion on the financial statements or certify the financial\nstatements, as the case may be; and\n(c) provide such report on the financial statements as the Auditor-General\nthinks fit.\n(4) The Auditor-General shall, within a period of six months after the close of the\nyear to which they relate, return to the Board the financial statements together\nwith Auditor-General\u2019s report, if any.\n(5) Within thirty days after receipt from the Auditor-General of the financial\nstatements and the Auditor-General\u2019s report, if any, the Board shall prepare and\nsubmit to the Financial Secretary and the Governor a report of the financial\nactivities of the Board relating to the Fund during the year to which the financial\nstatements relate, which report shall include a copy of the financial statements\nand of the Auditor-General\u2019s report, if any.\n(6) The report of the Board together with a copy of certified financial statements\nand the Auditor-General\u2019s report, if any, shall be laid by the Financial Secretary\non the table of the Cayman Islands Parliament for twenty-one days as soon as\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 24\nRevised as at 31st December, 2020\nc\n\npracticable after the Financial Secretary receives it, and such report of the Board\nshall be gazetted.\n10. Actuarial valuation and contribution rates\n10. (1) The Board shall cause periodic reviews to be carried out to assess and evaluate\nthe assets and liabilities of the Fund in order \u2014\n(a) to determine whether the Fund remains capable of meeting its long term\nliabilities at the rate or rates of contribution then in force;\n(b) if it is not so capable, to ascertain what rate or rates of contribution would\nbe required to meet its long term liabilities; and\n(c) to determine the amount to be reflected on the balance sheet;\n\nand reviews shall be at such times as the Board considers appropriate but shall\nin no event be later than the three-year anniversary of the last review.\n(2) The review shall be carried out by the actuary using reasonable actuarial\nassumptions and methodology agreed upon by the actuary and the Board.\n(3) A report of the actuarial review carried out under subsection (1) shall be made\nto the Board, which shall send a copy to the Financial Secretary and the\nGovernor, and the Governor may cause the Governor\u2019s own actuarial valuation\nto be carried out if the Governor determines that there is good reason to do so.\n(4) The Financial Secretary, acting upon the advice of the Governor shall,\nimmediately after the Governor approves the report, lay such actuarial report on\nthe table of the Cayman Islands Parliament at its next meeting for twenty-one\ndays, and such report shall be gazetted.\n\nFunding and Investments\n11. Fund investments\n11. (1) The Fund shall be invested by the Board in approved investments as set out in\nSchedule 2 of the Public Service Pensions Act (2021 Revision) and for the\npurposes of this paragraph subsections (2) to (4) of section 16 of the Public\nService Pensions Act (2021 Revision) shall apply.\n(2) The Board may, with the approval of the Governor, pool the monies of the Fund\nwith the monies of the fund under the Public Service Pensions Act (2021\nRevision) and any other pension funds and invest such monies in accordance\nwith the provisions of that Act.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 25\n\n12. Contributions to the Fund\n12. (1) For Judicial Service performed after the 1st September 1997 participants shall\ncontribute, in respect of their pensions, at the rate of ten per cent of their salary.\n(2) The participant contribution described in subparagraph (1) shall be deducted\neach pay period by the Judicial Administration from each participant\u2019s salary as\nprovided in subparagraph (3).\n(3) The amount of the participant contribution to be deducted from a participant\u2019s\nsalary for each pay period pursuant to subparagraph (2) shall be determined by\nmultiplying the participant\u2019s salary by ten percent.\n(4) Subject to paragraph 46, the Government shall contribute to the Fund at the rate\nprescribed by the most recent actuarial valuation accepted by the Governor\npursuant to paragraph 10 and shall contribute at such rate no later than 15 days\nfrom the next date on which contributions are due.\n(5) Where the Government fails to pay the contributions at the approved rate in\naccordance with the time limit set out in subparagraph (4) it shall pay interest\non such contributions at the prime interest rate plus two per cent.\n(6) Any participant contributions which are credited pursuant to this Schedule to a\nparticipant\u2019s account shall be credited to that participant\u2019s account on the date\nsuch contributions are received.\n(7) The Government\u2019s contribution in respect of a contributing participant\u2019s service\nshall be a charge on the revenue of the Islands and shall be determined and paid\nby the Government into the Fund at the same time as the Government pays the\nparticipant\u2019s contribution into the Fund under subparagraph (3).\n(8) A participant shall cease to contribute to the Fund on the day on which the\nparticipant ceases to be employed in Judicial Service or on such date as the\nparticipant is deemed to have retired pursuant to paragraph 30(1), whichever is\nsooner.\n(9) Contributions shall be assessed, and deductions shall be made, based on the\nsalary paid to a participant for the period for which the contributions and\ndeductions relate, whether or not that participant may have, for any reason, been\nentitled to additional payments for that period.\nAccount Adjustments\n13. Participant contribution account - credits\n13. (1) On each account adjustment date described in paragraph 17, the Administrator\nshall credit the participant contribution account of each participant with an\namount equal to the sum of \u2014\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 26\nRevised as at 31st December, 2020\nc\n\n(a) the aggregate amount of participant contributions deducted from that\nparticipant\u2019s salary and paid into the Fund since the last account\nadjustment date;\n(b) the amount, if any, transferred to the Fund on behalf of the participant from\nan approved plan pursuant to paragraph 45 since the last account\nadjustment date;\n(c) for account adjustment dates falling on or prior to a participant\u2019s benefit\ncommencement date, the interest attributable to that person\u2019s participant\ncontribution account since the last account adjustment date determined by\napplying the credited rate of return for the period ending on the account\nadjustment date to \u2014\n(i)\nthe participant contribution account balance on the prior account\nadjustment date; and\n(ii) each contribution, transfer and distribution credited to or debited\nfrom such account since the last account adjustment date, taking into\naccount the date each such contribution, transfer and distribution was\npaid into or out of the Fund.\n14. Government contribution account-credits\n14. On each account adjustment date described in paragraph 17, the Administrator shall\ncredit the Government contribution account of each defined contribution\nparticipant with an amount equal to the sum of \u2014\n(a) the Government contributions allocated to such participant\u2019s Government\ncontribution account since the last account adjustment date; and\n(b) for account adjustment dates falling on or prior to a participant\u2019s benefit\ncommencement date, the interest attributable to the participant\u2019s\nGovernment contribution account since the last account adjustment date\ndetermined by applying the credited rate of return for the period ending on\nthe account adjustment date to \u2014\n(i)\nthe Government contribution account balance on the prior account\nadjustment date; and\n(ii) each contribution, transfer and distribution credited to or debited\nfrom such account since the last account adjustment date taking into\naccount the date each such contribution, transfer and distribution was\npaid into or out of the Fund.\n15. Account adjustments - debits\n15. On each account adjustment date described in paragraph 17, the Administrator shall\ndebit an amount equal to the sum of all distributions made to, by, or on behalf of, a\nparticipant since the last account adjustment date \u2014\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 27\n\n(a) firstly, against that person\u2019s participant contribution account balance until\nsuch account balance is exhausted; and\n(b) secondly, in the case of a defined contribution participant, after that\nperson\u2019s participant contribution account balance is exhausted, any\ndistributions that remain to be debited shall be debited against that person\u2019s\nGovernment contribution account balance until that account balance is\nexhausted.\n16. Beneficiary accounts\n16. The account adjustments described in paragraph 15 in respect of a participant\u2019s\naccounts shall be made to the accounts, if any, of the surviving spouse, civil partner,\nchildren, designated beneficiary or estate of a deceased participant on each applicable\naccount adjustment date described in paragraph 17 until the balance of such accounts\nhas been fully distributed in accordance with this Schedule.\n17. Account adjustment date\n17. The Administrator shall make the account adjustments described in paragraphs 13,\n14, 15 and 16 to the account balances of a participant or beneficiary as at \u2014\n(a) 31 December, 2005 and the last day of each calendar year thereafter that\nan account balance continues to be maintained on behalf of a participant\nor beneficiary;\n(b) the date of retirement, resignation or death of a participant;\n(c) the benefit commencement date of a participant or beneficiary; and\n(d) such other date or dates which the Administrator, in his discretion,\nconsiders necessary or appropriate.\nSpecial Rules Regarding Pension Payments\n18. Cash out of small benefits\n18. Notwithstanding any provision of this Schedule to the contrary, if the present value\nof a participant\u2019s accrued benefit determined by reference to Plan actuarial tables \u2014\n(a) on such participant\u2019s benefit commencement date; or\n(b) on the participant\u2019s date of death in the event that the participant died while\nin active service; or\nis less than $20,000, the Board, in its discretion, may direct the Administrator to\ndistribute the benefit to the participant, or the participant\u2019s beneficiaries if the\nparticipant is deceased, in a single lump sum cash payment payable on the\nparticipant\u2019s or beneficiaries\u2019 benefit commencement date.\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 28\nRevised as at 31st December, 2020\nc\n\n19. Payments under Plan conditioned on periodic certification\n19. (1) As a condition to the commencement and continued payment of pensions to or\non behalf of a participant under the Plan, the Administrator shall require each\nperson who is or will be in receipt of pension payments to submit prior to the\nrecipient\u2019s benefit commencement date and on each anniversary thereafter (and\nat such other times as may be specified by the Administrator in their discretion)\na signed certificate in the form and manner specified by the Board that that\nperson is the participant or beneficiary who is authorised under the Plan to\nreceive such pension payments.\n(2) The signature on the certificate shall be witnessed by a Justice of the Peace, a\nnotary public, a minister of religion, an attorney licensed to practice law in the\nIslands, a member of the Cayman Islands Parliament or the Administrator.\n(3) If the certificate described in subparagraph (1) is not received by the date\nspecified, or if a certificate is not in the proper form or is otherwise defective,\nor if the Administrator has reasonable grounds to suspect its authenticity, the\npension payments shall be suspended until the Administrator is in receipt of a\nproper certificate or is satisfied that such person is the appropriate recipient of\nthe payments.\nMiscellaneous\n20. Plan amendment- financial impact\n20. The Board shall determine the financial impact of all amendments to this Schedule\nand shall advise the Governor of its findings prior to such amendment being\nconsidered by the Governor.\n21. Designation of beneficiary\n21. (1) Each participant shall be given the opportunity to designate a beneficiary or\nbeneficiaries who shall be entitled to receive benefits pursuant to this Schedule\nin the event of the participant\u2019s death.\n(2) A participant shall be permitted to change a beneficiary designated under\nsubparagraph (1) at any time prior to that participant\u2019s death.\n(3) In the event that a participant dies without designating a beneficiary, or if no\ndesignated beneficiary survives the participant, any benefit that would have\nbeen payable to the participant\u2019s designated beneficiary under this Schedule\nshall be paid to the participant\u2019s estate.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 29\n\n22. Payment and administration of children\u2019s pensions\n22. In all cases of a child\u2019s pension provided under this Schedule, the whole or any part\nof such pension may be paid, at the discretion of the Governor, either to the mother,\nfather, legal guardian of such child, the child directly (if that child is over the age of\neighteen years) or to such other person or persons as the Governor may, in the\nGovernor\u2019s discretion, consider to be fit and proper persons, to apply the same for the\nbenefit of such child.\n23. Cessation of payment of children\u2019s pensions\n23. (1) Any pension payable to a child pursuant to this Schedule shall cease upon the\nlatest to occur of \u2014\n(a) the child\u2019s attainment of age 18;\n(b) if the child is in full-time education on that child\u2019s eighteenth birthday, the\nfirst to occur of \u2014\n(i)\nthe child\u2019s attainment of age 23; or\n(ii) the child\u2019s cessation of full-time education; or\nif the child is mentally or physically incapable of employment, as certified by\nthe Chief Medical Officer, on that child\u2019s eighteenth birthday or the date on\nwhich the child is capable of employment.\n(2) Where the Chief Medical Officer certifies that a child will never be mentally or\nphysically capable of employment the pension payable to such child shall be\npaid to the child for the duration of that child\u2019s life.\n24. Inflation protection\n24. (1) Notwithstanding any other provision of this Schedule pensions in payment shall\nbe adjusted for inflation on an annual basis as of the first day of each calendar\nyear in accordance with the following \u2014\n(a) when the increase in CPI is less than or equal to 5%, pension benefits shall\nbe increased at a rate equal to 100% of the CPI, providing a maximum\nincrease of 5%;\n(b) when the increase in CPI is greater than 5% but less than or equal to 8%,\npension benefits shall be increased at a rate equal to the sum of 5% plus\nfour fifths of the difference between 5% and the CPI, providing a\nmaximum increase of 7.4%;\n(c) when the increase in CPI is greater than 8% but less than or equal to 12%,\npension benefits shall be increased at a rate equal to the sum of 7.4% plus\nsix tenths of the difference between 8% and the CPI, providing a maximum\nincrease of 9.8%; or\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 30\nRevised as at 31st December, 2020\nc\n\n(d) when the increase in CPI is greater than 12%, pension benefits shall be\nincreased at a minimum rate of 9.8% and the Board shall determine, and\nthe Governor may approve, any increases in pension benefits in excess of\n9.8%.\n(2) The credited rate of return on participant contributions under defined benefit\ndeferred pensions shall not be less than the inflation adjustment specified in\nsubparagraph (1) during the period of deferral.\n25. Participant rights\n25. (1) A participant shall not lose that participant\u2019s right to a pension under this\nSchedule because that participant is \u2014\n(a) adjudicated bankrupt or declared insolvent by any competent Court; or\n(b) sentenced to a term of imprisonment by any competent Court for any\noffence.\n(2) A pension granted under this Schedule is exempt from execution, seizure,\nattachment or any other process in respect of any debt or claim of a creditor,\nexcept for the purposes specified in paragraph 26(a)(i) and(ii).\n26. Pensions not to be assignable\n26. A pension provided under this Schedule shall not be \u2014\n(a) transferable or assignable by a participant or beneficiary, except for the\npurpose of satisfying \u2014\n(i)\na debt due to the Government; or\n(ii) an order of a Court for the payment of periodical sums of money\ntowards the maintenance of the spouse, former spouse, civil partner\nor minor child of the participant to whom the pension has been\ngranted; or\n(b) subject to, or available to, the creditors of a participant prior to payment\nthereof.\n\nPART B- DEFINED PENSION BENEFITS\nApplicability\n27. Applicability\n27. This Part applies to the judges employed in Judicial Service on or after 1st September\n1997 to a date before or to the date of the commencement of this Order and such\njudges are referred to in this Schedule as the defined benefit participants.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 31\n\nAccounts\n28. Contribution accounts\n28. The Administrator shall maintain on the books of the Fund for each active, deferred\nvested and retired defined benefit participant and for any beneficiary of a deceased\nparticipant, for so long as the Plan maintains an obligation to pay to or on behalf of\nthe participant or beneficiary a benefit under this Schedule \u2014\n(a) a participant contribution account;\n(b) a Government contribution account; and\n(c) such other accounts and sub-accounts which the Administrator may from\ntime to time deem appropriate.\nRetirement benefits\n29. Normal retirement benefit\n29. (1) An active defined benefit participant who retires from Judicial Service at normal\nretirement age shall be entitled to receive an immediate pension equal to that\nparticipant\u2019s normal retirement benefit, based on such participant\u2019s pensionable\nservice and final average pensionable earnings as at that participant\u2019s date of\nretirement from Judicial Service.\n(2) Any pension provided under this Part shall be calculated at the rate of one-three\nhundredths of the final average pensionable earnings for each completed month\nof Judicial Service.\n30. Participation upon reemployment after retirement\n30. (1) A retired participant who is receiving a pension and who is subsequently reemployed in Judicial Service or who remains employed in Judicial Service upon\nbeing deemed to have retired pursuant to paragraph 30(1), shall continue to\nreceive such pension without interruption upon re-employment but shall be\nineligible to make contributions or accrue further benefits under the provisions\nof this Schedule.\n(2) An active defined benefit participant who has accrued a right to a maximum\npension entitlement or has attained normal retirement age, may, at the discretion\nof and with the written agreement of the Governor and for the purposes of this\nparagraph only, be deemed to have retired, to be receiving a pension and to have\nbeen re-employed upon the date upon which the active defined benefit\nparticipant achieved the participant\u2019s maximum pension entitlement (whether\nthat date is before or after the coming into force of this provision).\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 32\nRevised as at 31st December, 2020\nc\n\n31. Early retirement\n31. (1) Upon the attainment of early retirement age, an active defined benefit\nparticipant shall be eligible to retire from Judicial Service with an immediate\npension equal to that participant\u2019s early retirement benefit under this defined\nbenefit part, as determined in the same manner as that participant\u2019s normal\nretirement benefit except that the participant\u2019s pensionable service and final\naverage pensionable earnings shall be determined on that participant\u2019s actual\ndate of retirement.\n(2) In the case of a participant who retires from Judicial Service with eight or more\nyears of Judicial Service upon or after attaining age 55, but before attaining age\n60, be determined in the manner described in sub-paragraph (1), except that the\nbenefit so determined shall be actuarially reduced by the relevant early\nretirement reduction factor set out in the Plan actuarial tables to take into\naccount the additional years prior to attaining age 60 that that participant shall\nbe entitled to receive benefit payments.\n32. Resignation or termination from Judicial Service prior to retirement\n32. (1) An active defined benefit participant who resigns or is terminated from Judicial\nService prior to completion of eight years of Judicial Service may, at any time\nafter that participant\u2019s resignation or termination date, elect \u2014\n(a) to receive an immediate lump sum cash payment equal in amount to the\nsum of that person\u2019s participant contribution account balance and\nGovernment matching contribution account balance as at the participant\u2019s\ndate of resignation or termination from Judicial Service; or\n(b) to have the Board transfer to an approved plan the lump sum specified in\nsub sub-paragraph (a).\n(2) An active defined benefit participant who resigns or is terminated from Judicial\nService after completion of eight years of Judicial Service but prior to attaining\nnormal retirement age may, at any time after that participant\u2019s resignation or\ntermination date, elect \u2014\n(a) to receive an immediate lump sum cash payment equal in amount to the\nsum of that person\u2019s participant contribution account balance and\nGovernment contribution account balance as at the participant\u2019s date of\nresignation or termination from Judicial Service;\n(b) to leave that person\u2019s accrued benefit in the Fund until that person becomes\neligible for retirement (in which case that person\u2019s participant contribution\naccount will continue to be credited with interest in accordance with rules\npromulgated by the Board); or\n(c) to have the Board transfer to an approved plan, subject to the limitations\nprescribed in subparagraph (3), an amount equal to the greater of \u2014\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 33\n\n(i)\nthe sum of that person\u2019s participant contribution account balance and\nthe Government contribution account balance as at that person\u2019s date\nof resignation or termination from Judicial Service; or\n(ii) the actuarial equivalent present value of the former participant\u2019s\naccrued benefit on the date of resignation or termination (determined\nby reference to Plan actuarial tables and based on pensionable service\nand final average pensionable earnings on the date of resignation or\ntermination).\n(3) Notwithstanding subparagraph (2)(c)(ii) the maximum amount that may be\ntransferred by a participant to an approved plan under subparagraph (1) shall be\ndetermined from time to time by the Board.\n33. Disability retirement\n33. (1) An active defined benefit participant who becomes permanently disabled shall\nbe eligible to retire from Judicial Service with an immediate pension, effective\non the date of his permanent disability, if his permanent disability is determined\nby a medical board comprising no less than 3 registered medical doctors and\ncertified by the Chief Medical Officer.\n(2) Where a participant to whom a pension is being provided under this paragraph\nis found by the Chief Medical Officer, acting on the advice of the medical board,\nto be no longer disabled or is re-appointed to his prior Judicial Service, the\npayment of his pension shall be suspended until such participant\u2019s subsequent\nretirement from Judicial Service.\n34. Disability benefit\n34. (1) The pension payable pursuant to paragraph 33 shall be determined in the same\nmanner as that participant\u2019s normal retirement benefit, except that such\nparticipant\u2019s pensionable service and final average pensionable earnings shall\nbe determined as at that participant\u2019s actual date of disability retirement.\n(2) If an active defined benefit participant is permanently disabled due to injuries\nincurred \u2014\n(a) whilst in the actual discharge of that participant\u2019s duty; and\n(b) without that participant\u2019s own default,\n\nand as a result of the injury the participant is eligible for disability retirement\nunder paragraph 33 and retires under that paragraph, the participant shall be\nprovided with an additional pension equal in amount to one-third of the\nparticipant\u2019s final average pensionable earnings, determined as at that\nparticipant\u2019s disability retirement date.\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 34\nRevised as at 31st December, 2020\nc\n\n35. Maximum pension\n35. (1) In no case shall the total cumulative pension provided under this Schedule to a\ndefined benefit participant, prior to commutation, exceed an annual amount\nequal to two-hundred and forty divided by three hundred  (240\/300) of such\nparticipant\u2019s final average pensionable earnings.\n(2) For the purposes of this paragraph, an additional pension provided pursuant to\nparagraph 34 (2) in respect of an injury occurring in the actual discharge of a\nparticipant\u2019s duties shall not be taken into account; but where a defined benefit\nparticipant is provided such an additional pension under this Schedule, the\nmonthly amount thereof together with the remainder of the participant\u2019s\nmonthly pension or pensions shall not, prior to commutation, exceed five-sixths\nof the participant\u2019s highest salary during any full calendar month of the\nparticipant\u2019s Service.\n36. Forms of benefit and methods of payment\n36. (1) The normal form of payment of a pension provided under this Order to a defined\nbenefit participant shall be an annuity for the life of the participant paid by equal\nmonthly payments (subject to annual adjustments for inflation pursuant to\nparagraph 24) commencing at the end of the month following retirement or, in\nthe case of a deferred vested participant, following attainment of normal\nretirement age.\n(2) A defined benefit participant to whom a pension is payable under this Order\nmay elect at the time of retirement from Service to be paid in lieu of such\npension \u2014\n(a) a reduced pension at a rate of not less than 75% of such pension; plus\n(b) an immediate lump sum cash payment equal in amount to the present\nvalue, determined with reference to Plan actuarial tables, of the difference\nbetween such pension and the reduced pension described in paragraph (a).\nDeath benefits\n37. Pensions payable to surviving spouse, civil partner and children\n37. (1) Upon the death of an active, retired or deferred vested defined benefit participant\nthere shall be paid to the participant\u2019s surviving spouse, civil partner and\nchildren, if any, a pension determined in accordance with this paragraph.\n(2) Upon the death of a defined benefit participant there shall be paid to such\nparticipant\u2019s surviving spouse, civil partner and children \u2014\n(a) if the deceased was a retired participant, a monthly pension based on the\namount of pension that participant was drawing at the date of that\nparticipant\u2019s death, or\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 35\n\n(b) if the deceased was an active participant, a monthly pension based on that\nparticipant\u2019s accrued benefit at the time of that participant\u2019s death,\nin accordance with the provisions of this paragraph.\n(3) Where the defined benefit participant dies leaving a spouse or civil partner but\nno children, subject to the limitations set out in subparagraph (7), the surviving\nspouse or civil partner is entitled to a monthly pension equal to one-half of the\npension determined in subparagraph (2).\n(4) Where the defined benefit participant dies leaving a spouse, civil partner and\nchildren \u2014\n(a) subject to the limitations set out in subparagraph (5), the surviving spouse\nor civil partner is entitled to a monthly pension equal to one-half of the\npension determined in subparagraph (2); and\n(b) each child is entitled, until the date specified in paragraph 23 for cessation\nof children\u2019s pensions, to a monthly pension equal to one-half of the\npension determined in subparagraph (2), divided by the total number of\nchildren left by the participant.\n(5) Notwithstanding subparagraph (4), where at the time of a defined benefit\nparticipant\u2019s death, the Administrator is in receipt of either \u2014\n(a) an election by the participant to which the participant\u2019s spouse has\nconsented in writing; or\n(b) a court order directing that upon the participant\u2019s death the Administrator\nshall pay the surviving spouse\u2019s or civil partner\u2019s pension to the children,\nthen the pension otherwise payable to the participant\u2019s surviving spouse or civil\npartner, if any, shall be equally distributed among the children; and such pension\nshall be paid in addition to any other benefit otherwise payable to the children\npursuant to this paragraph.\n(6) Where the defined benefit participant dies leaving children, but no surviving\nspouse or  civil partner, the children shall be entitled to the benefit described in\nsubparagraph (4) determined as if a surviving spouse or civil partner existed and\nthe election described in subparagraph (5)(a) had been made.\n(7) Notwithstanding any other provision in this paragraph  to the contrary, the\nbenefit payable to a surviving spouse or  civil partner of a deceased retired\nparticipant shall be actuarially reduced in accordance with Plan actuarial tables\nif such surviving spouse or civil partner is less than fifty-five years of age and\nmore than ten years younger than the deceased retired participant.\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 36\nRevised as at 31st December, 2020\nc\n\n38. In-service death benefit\n38. (1) If an active defined benefit participant dies while still a judge, upon that\nparticipant\u2019s death there shall be paid to the deceased participant\u2019s designated\nbeneficiary an amount equal to the excess, if any, of the greater of \u2014\n(a) twelve times the participant\u2019s final average pensionable earnings,\ndetermined as at the date of that participant\u2019s death; or\n(b) that person\u2019s participant contribution account balance determined as at the\ndate of the person\u2019s death,\nover the actuarially equivalent present value determined by reference to Plan\nactuarial tables of the benefits, if any, payable to the participant\u2019s beneficiaries\nin accordance with this Schedule.\n(2) If the deceased participant failed to designate a beneficiary, or if the\nparticipant\u2019s designated beneficiary has predeceased the participant\u2019s and there\nis no new designated beneficiary, the amount payable under this paragraph shall\nbe paid to the participant\u2019s estate.\n39. Pensions to beneficiaries where a participant is killed on duty\n39. (1) Where an active defined benefit participant dies while serving as a judge as a\nresult of injuries received \u2014\n(a) whilst in the actual discharge of the participant\u2019s duties; and\n(b) without the participant\u2019s own default,\n\nthere shall be paid to the participant\u2019s beneficiaries an additional pension in\naccordance with this paragraph.\n(2) Where the participant dies leaving a spouse or civil partner, a monthly pension\nshall be paid to the surviving spouse or civil partner, at a rate not exceeding\nfifteen-sixtieths of such participant\u2019s final average pensionable earnings on the\ndate of injury.\n(3) Where the participant dies leaving a surviving spouse or civil partner to whom\na pension is provided pursuant to subparagraph (2) and six children or less, a\nmonthly pension shall be paid to each such child, until the date specified in\nparagraph 23 for cessation of children\u2019s pensions, at a rate not exceeding onesixth of the pension, prior to commutation, provided to the surviving spouse or\ncivil partner under subparagraph (2).\n(4) Where the participant dies leaving six children or less, but does not leave a\nsurviving spouse or civil partner, a monthly pension shall be paid to each child,\nuntil the date specified in paragraph 23 for cessation of children\u2019s pensions, at\na rate of twice the amount specified in subparagraph (3).\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 37\n\n(5) Where the participant dies leaving six children or less and a surviving spouse or\ncivil partner to whom a pension is provided pursuant to subparagraph (2) and\nthe surviving spouse or civil partner subsequently dies, the monthly pension in\nrespect of each child shall be increased at the date of death of the surviving\nspouse or civil partner to twice the amount specified in subparagraph (3).\n(6) Where the participant dies leaving more than six children, the aggregate amount\nof pension payments that would be payable to six children pursuant to\nsubparagraph (3), (4) or (5), as the case may be, shall be divided equally among\nall such children during the period in which there are more than six children\nwho are entitled to receive a pension under this paragraph.\n(7) Where the participant dies without leaving a spouse or civil partner and without\nleaving any children, and if the deceased participant\u2019s mother or father or both\nparents were wholly or mainly dependent on him for financial support and have\nno other means of financial support, as determined by the Administrator, a\nmonthly pension shall be paid to the mother or father or both, while they are\nwithout adequate means of support at a rate not exceeding one-sixth of the\ndeceased participant\u2019s final pensionable earnings as at the date of injury.\n(8) A pension provided under subparagraph (7) shall cease on the written\ninstructions of the Administrator if it appears to the Administrator that the\nmother or father or both parents are receiving adequate financial support by\nother means.\n(9) An active participant who dies as a result of injuries received while travelling in\npursuance of official instruction shall be deemed to have died in the\ncircumstances detailed in subparagraph (1).\n(10) This paragraph shall not apply in the case of the death of an active participant if\nthe participant\u2019s beneficiaries, as defined in the Workmen\u2019s Compensation Act\n(1996 Revision), are entitled to compensation under that Act if no pension is\npaid under this paragraph.\n40. Payment of pension to surviving spouse or civil partner\n40. A surviving spouse or civil partner to whom a pension is payable under paragraph 37,\n38 or 39 may elect prior to that spouse\u2019s or civil partner\u2019s benefit commencement\ndate to be paid in lieu of such pension \u2014\n(a) a reduced pension at a rate of not less than 75% of the pension; and\n(b) an immediate lump sum cash payment equal in amount to the present\nvalue, determined with reference to Plan actuarial tables, of the difference\nbetween such pension and the reduced pension described in sub subparagraph (a).\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 38\nRevised as at 31st December, 2020\nc\n\n41. Recalculation of children\u2019s pensions\n41. The Administrator shall recalculate the pensions payable to a deceased participant\u2019s\nchildren pursuant to paragraph 38 or 39 upon written notice received by the\nAdministrator within ten months after the participant\u2019s death of the birth of a\nposthumous child or posthumous children of such deceased participant.\nPART C - DEFINED CONTRIBUTION BENEFITS\n42. Defined contribution eligibility\n42. This Part applies to judges appointed after the date of the commencement of this\nOrder and to magistrates from the 1st January, 2016.\n43. Notification of eligibility\n43. The Administrator shall notify a judge or a magistrate of that person\u2019s participation\nin the defined contribution part when that judge or that magistrate first becomes a\ndefined contribution participant pursuant to this Schedule and the accounts specified\nin paragraph 44 are established on that person\u2019s behalf.\nAccounts\n44. Maintenance of accounts\n44. The Administrator shall maintain on the books of the Fund for each active, deferred\nvested and retired defined contribution participant and for any beneficiary of a\ndeceased participant, for so long as the Plan maintains an obligation to pay to or on\nbehalf of the participant or beneficiary a benefit under this Schedule \u2014\n(a) a participant contribution account;\n(b) a Government contribution account; and\n(c) such other accounts and sub-accounts which the Administrator may from\ntime to time deem appropriate.\n45. Transfer of assets into the Fund from an approved plan\n45. An active defined contribution participant may elect at any time to have any assets\nwhich are or were held in an approved plan on that person\u2019s behalf transferred to the\nFund and credited to that person\u2019s participant contribution account.\nGovernment Contributions\n46. Government contribution\n46. The Government shall contribute to the Fund on behalf of each active defined\ncontribution participant at the rate of twenty per cent of such participant\u2019s salary.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 39\n\nRetirement Benefits\n47. Accrued benefit payable upon retirement\n47. Upon retirement from Judicial Service at any time after attaining early retirement age,\nan active defined contribution participant shall be entitled to receive his accrued\nbenefit determined on that person\u2019s benefit commencement date.\n48. Disability retirement\n48. (1) An active defined contribution participant who becomes permanently disabled\nshall be eligible to retire from Judicial Service with an immediate pension,\neffective on the date of that participant\u2019s permanent disability, if that\nparticipant\u2019s permanent disability is determined by a medical board comprising\nno less than 3 registered medical doctors and certified by the Chief Medical\nOfficer, and shall be entitled to receive \u2014\n(a) that participant\u2019s accrued benefit determined on that participant\u2019s benefit\ncommencement date distributed in accordance with paragraph 54; and\n(b) an amount equal to the excess, if any, of 12 times such participant\u2019s final\naverage pensionable earnings determined on the date of that participant\u2019s\nretirement over the actuarially equivalent present value of the participant\u2019s\naccrued benefit, payable to the participant as a lump sum.\n(2) Where a participant to whom a pension is being provided under this paragraph\nis found by the Chief Medical Officer, acting on the advice of the medical board,\nto be no longer disabled or is re-appointed to his prior Judicial Service, the\npayment of that participant\u2019s pension shall be suspended until such participant\u2019s\nsubsequent retirement from Judicial Service..\n(3) A participant whose pension is suspended pursuant to subparagraph (2) shall\nresume active participation in the defined contribution part on the date of that\nparticipant\u2019s re-employment.\n(4) On resumption by a participant pursuant to subparagraph (3) the participant\u2019s\naccount balance shall be re-instated and re-determined based on payments made\nand applicable interest credits for the period during which the participant was\ndisabled.\n49. Disability benefit\n49. (1) A pension payable to a participant under paragraph 48 shall be determined in\nthe same manner as if the participant had retired in accordance with\nparagraph 47.\n(2) If an active defined contribution participant is permanently disabled due to\ninjuries incurred \u2014\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 40\nRevised as at 31st December, 2020\nc\n\n(a) whilst in the actual discharge of his duty; and\n(b) without his own default,\nand as a result of those injuries he is eligible for disability retirement under\nparagraph 48 and retires under that paragraph, he shall be provided with an\nadditional pension determined in accordance with subparagraph (3).\n(3) The additional disability pension payable to a participant pursuant to this\nparagraph  shall be equal in amount to one-third of the participant\u2019s final average\npensionable earnings, determined as at his disability retirement date.\n50. Resignation or termination from Judicial Service prior to retirement\n50. (1) An active defined contribution participant who resigns or is terminated from\nJudicial Service prior to becoming eligible for retirement under this Schedule\nmay, at any time after the participant\u2019s resignation or termination date, elect \u2014\n(a)  to leave the participant\u2019s accrued benefit in the Fund until the participant\nbecomes eligible for retirement (in which case such participant\u2019s accounts\nwill continue to be credited with interest calculated in accordance with\nparagraphs (13) and (14));\n(b)  to receive an immediate lump sum cash payment equal to the participant\u2019s\naccrued benefit as at the date of the participant\u2019s resignation or termination\nfrom Judicial Service; or\n(c)  to have the Board transfer to an approved plan an amount equal to the sum\nof \u2014\n(i)  the participant\u2019s participant contribution account balance; and\n(ii)  the participant\u2019s Government contribution account balance,\nsubject to the limitations prescribed in subparagraphs (2) and (3).\n(2)  The maximum amount that may be transferred by a participant to an approved\nplan pursuant to subparagraph (1)(c)(ii) shall be specified from time to time by\nthe Board.\n(3)  Notwithstanding subparagraph (2), the Board may further limit the amount, if\nany, in excess of the amount determined under subparagraph (1)(c)(i) that may\nbe transferred to an approved plan if it considers such limitation necessary or\nadvisable to avoid depletion of the Fund\u2019s assets.\n51. Vesting\n51. A defined contribution participant contribution account and a portion of the\nGovernment account balance that matches the participant contributions under the\nPlan together with the interest credited in accordance with this Schedule shall at all\ntimes be fully vested and shall not be subject to forfeiture for any reason.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 41\n\n52. Distribution of participant contribution account balance\n52. (1) The aggregate amount of benefit payments under this Schedule made to or on\nbehalf of any defined contribution participant or beneficiary of a participant\nshall not be less than an amount equal to the participant contribution account\nbalance of the participant at the time of the first to occur of retirement or death.\n(2) In the event that the total amount of benefits paid to or on behalf of a defined\ncontribution participant is less than the participant contribution account balance\non the date of the participant\u2019s death, the remaining balance shall be paid in cash\nto the participant\u2019s or beneficiary\u2019s estate.\n53. Forms of benefit and methods of payment\n53. The accrued benefits payable to or on behalf of a retired, deferred vested or deceased\ndefined contribution participant under this Schedule shall be paid in accordance with\nthe forms of benefit and methods of payment as elected by such participant pursuant\nto this Schedule.\n54. Methods of benefit payment\n54. (1) The normal form of payment of the accrued benefit of a defined contribution\nparticipant shall be \u2014\n(a) in the case of an unmarried participant, or participant not in a civil\npartnership, an annuity for the life of the participant paid by equal monthly\npayments (subject to annual adjustments for inflation pursuant to\nparagraph 24); or\n(b) in the case of a married participant, or participant not in a civil partnership,\na 50% joint and survivor annuity paid by equal monthly payments (subject\nto annual adjustments for inflation pursuant to paragraph 24).\n(2) In lieu of the pensions described in subparagraph (1), a defined contribution\nparticipant may elect any one of the following optional forms of payment of that\nparticipant\u2019s accrued benefit \u2014\n(a) in the case of an unmarried participant, or participant not in a civil\npartnership, an annuity consisting of equal monthly payments (adjusted\nannually for inflation pursuant to paragraph 24) for the life of the\nparticipant, but if the participant should die prior to receiving a total of 120\nmonthly payments, the participant\u2019s designated beneficiary shall receive\nan immediate lump sum cash payment upon such death equal to the\nproduct of the deceased participant\u2019s monthly payment at the time of death\ntimes the number of monthly payments which remain to be made to reach\n120 total payments; and\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 42\nRevised as at 31st December, 2020\nc\n\n(b) in the case of a married participant, or participant in a civil partnership.\nsubject to the written consent of that participant\u2019s spouse or civil partner\nto such election \u2014\n(i)\nthe annuity described in subparagraph (1)(a); or\n(ii) the annuity described in subparagraph (2)(a).\n(3) In addition to any other optional form of payment described in this paragraph, a\ndefined contribution participant may elect to receive up to 25% of that\nparticipant\u2019s accrued benefit in the form of an immediate lump sum cash\npayment, subject to the written consent of the spouse or civil partner in the case\nof a married participant, or participant in a civil partnership, and to receive the\nbalance of that participant\u2019s accrued benefit in any of the other forms applicable\nto such participant, as set out in this paragraph.\n(4) The amount of benefit payable under each of the payment options described in\nthis paragraph shall be determined by reference to Plan actuarial tables based on\na defined contribution participant\u2019s account balances valued on that\nparticipant\u2019s benefit commencement date and taking into consideration the age\nof the participant at the time of retirement (and, in the case of a 50% joint and\nsurvivor annuity, the age of the participant\u2019s spouse or civil partner).\n(5) A defined contribution participant who retired from Judicial Service prior to\nnormal retirement age may elect pursuant to this paragraph to defer payment of\nthat participant\u2019s accrued benefit until that participant attains normal retirement\nage.\n55. Method of election\n55. (1) Upon the request of a defined contribution participant, or at least three months\nprior to such participant\u2019s normal retirement date, the Administrator shall\nprovide the participant with a form of Application for Retirement (including\ncommutation and optional form of benefit elections).\n(2) In order to elect an optional form of benefit, a defined contribution participant\nmust complete the application indicating that participant\u2019s election, sign the\napplication (and, if applicable, have that participant\u2019s spouse or civil partner\nsign the consent to such election) and return it to the Administrator not later than\none month prior to that participant\u2019s benefit commencement date.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 43\n\nDeath Benefits\n56. Pensions payable to surviving spouse, civil partner and children of active or\ndeferred vested participants\n56. (1) Upon the death of a participant prior to commencement of that participant\u2019s\nbenefits, there shall be paid to the participant\u2019s surviving spouse or civil partner\nand children, if any, a pension in accordance with the provisions of this\nSchedule.\n(2) Where the defined contribution participant dies leaving a spouse or civil partner\nbut no children, the surviving spouse or civil partner is entitled to a pension\npayable in the form of an annuity equal in value to such participant\u2019s account\nbalances as at the date of such participant\u2019s death.\n(3) Where the defined contribution participant dies leaving a spouse, civil partner\nand children \u2014\n(a) the surviving spouse or civil partner is entitled to one-half of the pension\ndescribed in subparagraph (2); and\n(b) one-half of the participant\u2019s account balances on the date of the\nparticipant\u2019s death shall be divided equally among the children and paid to\nthe children in a single lump sum cash payment.\n(4) Notwithstanding subparagraph (3), where at the time of a defined contribution\nparticipant\u2019s death, the Administrator is in receipt of either \u2014\n(a) an election by the participant to which the participant\u2019s spouse or civil\npartner has consented in writing; or\n(b) a court order, directing that upon the participant\u2019s death the Administrator\nshall pay the surviving spouse\u2019s or civil partner\u2019s pension to the children,\nthen the pension otherwise payable to the participant\u2019s surviving spouse or civil\npartner, if any, shall be divided equally among the children and paid to the\nchildren in a single lump sum cash payment; and the pension shall be paid in\naddition to any other benefit otherwise payable to the children pursuant to this\nparagraph.\n(5) Where the defined contribution participant dies leaving children, but no\nsurviving spouse or civil partner, the deceased participant\u2019s account balances on\nthe date of the participant\u2019s death shall be divided equally among the children\nand paid to the children in a single lump sum cash payment.\n(6) Where the defined contribution participant dies leaving no spouse or civil\npartner and no children, the full value of the deceased participant\u2019s account\nbalances shall be paid in a single lump sum to the participant\u2019s designated\nbeneficiary, and if such designated beneficiary predeceases the participant, to\nthe participant\u2019s estate.\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 44\nRevised as at 31st December, 2020\nc\n\n57. In-service death benefit\n57. (1) If an active defined contribution participant dies while still a judge or a\nmagistrate, upon that participant\u2019s death there shall be paid to the deceased\nparticipant\u2019s designated beneficiary an amount equal to the excess, if any, of the\ngreater of \u2014\n(a) twelve times the participant\u2019s final average pensionable earnings,\ndetermined as at the date of that participant\u2019s death; or\n(b) his participant contribution account balance determined as at the date of\nthat participant\u2019s death,\n over the actuarially equivalent present value determined by reference to Plan\nactuarial tables of the benefits, if any, payable to the participant\u2019s beneficiaries\nin accordance with this Schedule.\n(2)  If the deceased participant failed to designate a beneficiary, or if that\nparticipant\u2019s designated beneficiary has predeceased that participant and there\nis no new designated beneficiary, the amount payable under this paragraph shall\nbe paid to the participant\u2019s estate.\n58. Pensions to beneficiaries where a participant is killed on duty\n58. (1) Where an active defined contribution participant dies while in Judicial Service\nas a result of injuries received \u2014\n(a) whilst in the actual discharge of that participant\u2019s duty; and\n(b) without that participant\u2019s own default,\nin addition to any benefit payable to the deceased participant\u2019s designated\nbeneficiaries or estate pursuant to paragraph 57, there shall be paid to the\nparticipant\u2019s beneficiaries, if any, a pension determined in accordance with this\nparagraph.\n(2) Where the participant dies leaving a spouse or civil partner, a monthly pension\nshall be paid to the surviving spouse or civil partner at a rate not exceeding\nfifteen-sixtieths of the participant\u2019s final average pensionable earnings on the\ndate of injury.\n(3) Where the participant dies leaving a spouse or civil partner to whom a pension\nis provided pursuant to subparagraph (2) and six children or less, a monthly\npension shall be paid to each child, until the date specified in paragraph 23, at a\nrate not exceeding one-sixth of the pension, prior to commutation, provided to\nthe surviving spouse or civil partner under subparagraph (2).\n(4) Where the participant dies leaving six children or less, but does not leave a\nsurviving spouse or civil partner, a monthly pension shall be paid to each child,\nuntil the date specified in paragraph 23 for cessation of children\u2019s pensions, at\na rate of twice the amount specified in subparagraph (3).\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 45\n\n(5) Where the participant dies leaving six children or less and a surviving spouse or\ncivil partner to whom a pension is provided pursuant to subparagraph (2) and\nthe surviving spouse or civil partner subsequently dies, the monthly pension in\nrespect of each child shall be increased on the date of death of the surviving\nspouse or civil partner to twice the amount specified in subparagraph (3).\n(6) Where the participant dies leaving more than six children, the aggregate amount\nof pension payments that would be payable to six children pursuant to\nsubparagraph (3), (4) or (5), as the case may be, shall be divided equally among\nall the children during the period in which there are more than six children who\nare entitled to receive a pension under this paragraph.\n(7) Where the participant dies without leaving a surviving spouse or civil partner\nand without leaving any children, and if the deceased participant\u2019s mother or\nfather or both parents were wholly or mainly dependent on that participant for\nfinancial support and have no other means of financial support, as determined\nby the Administrator, a monthly pension shall be paid to the mother or father or\nboth, while without adequate means of support at a rate not exceeding one-sixth\nof the deceased participant\u2019s final average pensionable earnings as at the date of\ninjury.\n(8) A pension provided under subparagraph (7) shall cease on the written\ninstructions of the Administrator if it appears to the Administrator that the\nmother or father or both parents are receiving adequate financial support by\nother means.\n(9) An active defined contribution participant who dies as a result of injuries\nreceived while travelling in pursuance of official instruction shall be deemed to\nhave died in the circumstances detailed in subparagraph (1).\n(10) This paragraph shall not apply in the case of the death of any active defined\ncontribution participant if that participant\u2019s beneficiaries, as defined in the\nWorkmen\u2019s Compensation Act (1996 Revision), are entitled to compensation\nunder that Act if no pension is paid under this paragraph.\n59. Payment of pensions to surviving spouse or civil partner\n59. A surviving spouse or civil partner to whom a pension is payable under paragraph 56\nmay elect prior to that surviving spouse\u2019s or civil partner\u2019s benefit commencement\ndate to be paid in lieu of the pension \u2014\n(a) a reduced pension at a rate of not less than 75% of the pension; and\n(b) an immediate lump sum cash payment equal in amount to the present\nvalue, determined with reference to Plan actuarial tables, of the difference\nbetween the pension and the reduced pension described in subsubparagraph (a).\n\nSECOND SCHEDULE\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision))\n\nPage 46\nRevised as at 31st December, 2020\nc\n\n60. Payment of pensions to surviving children\n60. Upon written notice received by the Administrator of the possibility of the birth of a\nposthumous child of a deceased defined contribution participant, the Administrator\nshall delay payment of any pension payable to a child pursuant to paragraph 56 for\nup to ten months after the participant\u2019s death in order to determine whether there are\nany posthumous children of the participant who are entitled to a pension under such\nparagraph.\n61. Commencement of benefits\n61. Benefit payments (including lump sum cash payments) provided under this Schedule\nshall commence \u2014\n(a) in the case of a retired participant, at the end of the month following\nretirement; and\n(b) in the case of a beneficiary, at the end of the month following the\nparticipant\u2019s death, except as provided in paragraph 60.\n62. Death after resignation but prior to benefit commencement date\n62. Upon the death of a deferred vested defined contribution participant prior to the\nparticipant\u2019s benefit commencement date, the deceased deferred vested participant\u2019s\ndesignated beneficiary shall be entitled to receive an immediate lump sum cash\npayment equal to the excess, if any, of the participant\u2019s accrued benefit determined\non the date of his death, less any prior distributions, over the actuarially equivalent\npresent value determined by reference to Plan actuarial tables of the benefits, if any,\npayable to such participant\u2019s beneficiaries in accordance with paragraphs 56 and 60.\n63. Death after benefit commencement date\n63. Upon the death of a retired participant after the participant\u2019s benefit commencement\ndate, the designated beneficiary of the participant shall be entitled to receive such\nbenefit as is provided under the distribution form elected by the participant pursuant\nto paragraph 53.\n64. Benefit paid to estate if no surviving designated beneficiaries\n64. If a deceased participant has failed to designate a beneficiary, or if that participant\u2019s\ndesignated beneficiary has predeceased that participant, the amount payable under\nparagraph 57, 62 or 63 shall be paid to the participant\u2019s estate.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nSECOND SCHEDULE\n\nc\nRevised as at 31st December, 2020\nPage 47\n\n65. Benefit paid to beneficiary if no surviving spouse, civil partner or children\n65. If a deceased participant dies with no spouse, no civil partner and no children\nsurviving that participant, the amount payable under paragraph 56 shall be paid in a\nsingle lump sum to the participant\u2019s designated beneficiary, or if that participant\u2019s\ndesignated beneficiary has predeceased the participant, the amount shall be paid in a\nsingle lump sum to that participant\u2019s estate.\nPublication in consolidated and revised form authorised by the Cabinet this 5th day\nof January, 2021.\nKim Bullings\nClerk of the Cabinet.\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nENDNOTES\n\nc\nRevised as at 31st December, 2020\nPage 49\n\nENDNOTES\nTable of Legislation history:\nSL #\nLaw #\nLegislation\nCommencement\nGazette\n\n56\/2020\nCitation of Acts of Parliament Act, 2020\n3-Dec-2020\nLG89\/2020\/s1\n\n35\/2020\nCivil Partnership Law, 2020\n4-Sep-2020\nLG64\/2020\/s1\n23\/2020\n\nJudges\u2019 and Magistrates\u2019  Emoluments and Allowances\n(Amendment) Order, 2020\n17-Mar-20\nLG19\/2020\/s1\n\nJudges\u2019 and Magistrates\u2019 Emoluments and Allowances\nOrder (2019 Revision)\n19-Feb-19\nLG2\/2019\/s2\n15\/2018\n\nJudges Emoluments and Allowances (Amendment)\nOrder, 2018\n1-Jan-16\nGE24\/2014\/s11\n3\/2005\n\nJudges Emoluments and Allowances Order, 2005\n28-Oct-05\nGE37\/2005\/s2\n\nENDNOTES\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\n\nPage 50\nRevised as at 31st December, 2020\nc\n\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\nENDNOTES\n\nc\nRevised as at 31st December, 2020\nPage 51\n\nENDNOTES\nJudges\u2019 and Magistrates' Emoluments and Allowances Order (2021\nRevision)\n\nPage 52\nRevised as at 31st December, 2020\nc\n\n(Price: $10.40)","akn_extracted_at":"2026-06-22 15:38:44.628534+00","cms_id":"2005-0003","law_type":"subordinate","year":"2005","number":"3","title":"Judges' and Magistrates' Emoluments and Allowances Order","status":"in_force"},"provenance":{"files":[{"file_id":"5110","expr_id":"246","kind":"akn_xml","filename":"2005-0003_2021 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/2005\/2005-0003\/2005-0003_2021 Revision.akn.xml","content_md5":"5242d7b98b3f30a35707b4385d23e15a","byte_size":"89244","http_last_modified":null,"fetched_at":"2026-06-22 15:38:45.136694+00"},{"file_id":"491","expr_id":"246","kind":"pristine_pdf","filename":"2005-0003_2021 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/SUBORDINATE\/2005\/2005-0003\/2005-0003_2021 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/SUBORDINATE\/2005\/2005-0003\/2005-0003_2021 Revision.pdf","content_md5":"384f68c91ea2adfc77c96f79d2f7068c","byte_size":"1709824","http_last_modified":null,"fetched_at":"2026-06-21 23:09:35.678887+00"},{"file_id":"492","expr_id":"246","kind":"working_pdf","filename":"2005-0003_2021 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/SUBORDINATE\/2005\/2005-0003\/2005-0003_2021 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/2005\/2005-0003\/2005-0003_2021 Revision.pdf","content_md5":"384f68c91ea2adfc77c96f79d2f7068c","byte_size":"1709824","http_last_modified":null,"fetched_at":"2026-06-21 23:09:35.678887+00"}],"paragraph_count":66,"latest_history":null},"quality":{"expr_id":"246","doc_id":"246","quality_state":"needs_review","quality_score":"64","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,paragraph_numbering_problem}","llm_categories":"{other,page_header_footer_noise}","repair_actions":"{collapse_duplicate_text,manual_review,rebuild_paragraphs,strip_page_furniture}","finding_severity_counts":"{\"low\": 1, \"medium\": 1}","finding_summary":"Sample shows possible duplication\/formatting artifacts; human review recommended to confirm extraction fidelity.","assessed_at":"2026-06-22 15:29:45.737181+00","updated_at":"2026-06-22 15:29:45.737181+00"}}