Superannuation Superannuation Payment Benefit Lump Sum Code A code to identify the components of the lump sum paid. Valid values are: A - Life benefit for member >60 years of age = Life benefit for member greater than 60 years of age B - Life benefit for member <60 years of age = Life benefit for member less than 60 years of age C - Death benefit (to a dependant) = Death benefit to a dependant D - Death benefit (to a non-dependant) = Death benefit to a non dependant E - Terminal medical condition benefit = Terminal medical condition benefit F - Other lump sum benefit type = such as Permanent incapacity or Severe financial hardship or Approved compassionate payment G - Release authority payment (for example, ECT) = Release authority payment for example ECT H - Lump sum benefit paid to a KiwiSaver scheme = Lump sum benefit paid to a KiwiSaver scheme under Trans Tasman Retirement Savings Portability arrangements ECT refers to the Excess Contributions Tax.