R-10, r. 10 - Pension plan for federal employees transferred to employment with the Gouvernement du Québec

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85. Where, at the time of a contributor’s death, there is no person to whom an allowance provided for in this plan may be paid, or where the persons to whom that allowance may be paid die or cease to be entitled thereto and no other amount may be paid to them under this plan, an amount equal to the fraction:
(1)  of the greater of the following sums:
(a)  the amount of a refund of contributions;
(b)  a amount equal to 5 times the annual pension to which the contributor was or would have been entitled on the date of his death, determined in accordance with the provisions of this plan; and that exceeds
(2)  the total sums paid to those persons and to the contributor under this plan
shall be paid, as a death benefit, to the successors.
O.C. 430-93, s. 85.