Enter in box E of the deceased annuitant's RL-2 slip (see courtesy translation RL-2-T) the fair market value (FMV) of the property held in the registered retirement income fund (RRIF) at the time of the annuitant's death, unless you must enter an amount in box B (see Box B – Death of a RRIF Annuitant – Payment Made to the Surviving Spouse Designated as the Successor Annuitant and Box B – Death of a RRIF Annuitant – Designated Benefit Paid to the Surviving Spouse) of an RL-2 slip that you must file in the name of the surviving spouse.