Superannuation Rollover Unclaimed Superannuation Money Reason Code The code that represents the reason for the payment of any Unclaimed Superannuation Money (USM). Superannuation Rollover Death Benefit Tax Code A code that represents the tax treatment for the superannuation death benefit rollover. Valid values are: P = the dependant is entitled to a concessionally taxed income stream, because the deceased member died aged 60 years or over, and/or the dependant is aged 60 years or over. Q = the dependant is not entitled to a concessionally taxed income stream, because the deceased member died aged under 60, and the dependant is aged under 60. Superannuation Rollover Death Benefit Recipient Age Category Code A code that represents the age category of the superannuation death benefit rollover recipient. Valid values are: A = Adult C = Child Superannuation