If the surviving spouse has not been designated as the successor annuitant pursuant to applicable legislation, enter in box E of the deceased annuitant's RL-2 slip (see courtesy translation RL-2-T), the fair market value of the property held in the voluntary retirement savings plan (VRSP) at the time of the annuitant's death minus:

• the amount in box B of the RL-2 slip filed in the name of the qualifying survivor of a VRSP annuitant (see Box B – Death of the Annuitant of a VRSP: Amount Paid to the Qualifying Survivor);
• single payments to the surviving spouse were transferred, in the name of the surviving spouse, directly to any of the following:
  • another VRSP,
  • a licensed annuities provider for the acquisition of an eligible annuity,
  • a registered pension plan (RPP),
  • a pooled registered pension plan (PRPP),
  • a registered retirement savings plan (RRSP), or
  • a registered retirement income fund (RRIF).

If the result is negative, leave the box blank.