If the qualifying survivor of a pooled registered pension plan (PRPP) annuitant is named the beneficiary of all or a portion of the property held in a PRPP, or if the value of all or a portion of the property held in the PRPP is payable to the qualifying survivor under the provisions of the annuitant's will, include in box B the total amount of the payments made to the qualifying survivor. Do not include single payments to the surviving spouse that were transferred directly to another PRPP, to a licensed annuities provider for the acquisition of an eligible annuity or to a registered pension plan (RPP), a voluntary retirement savings plan (VRSP), a registered retirement savings plan (RRSP) or a registered retirement income fund (RRIF) in the name of the surviving spouse.

If the qualifying survivor is not named the beneficiary of all the property held in a PRPP, or if the total value of the property held in a PRPP is not payable to the qualifying survivor under the provisions of the annuitant's will, see Box K – Death of a PRPP Annuitant.