<p>During the passage of the Marriage (Same Sex Couples) Act 2013 the Government committed to undertake a review of survivor benefits in occupational pension schemes. This will investigate the differences in treatment between same sex and opposite sex survivor benefits in occupational pensions.</p><p>Part of the review will be to collect data on the number of scheme members affected by the differences in treatment and use this to investigate what the costs and other effects would be of the elimination of these differences by the equalisation of survivor benefits.</p><p>The Government will publish a report on the outcome of the review before 1 July 2014.</p>