I am auditing a fund where the sole member has passed away. There were only two payments made out of the bank account, but because there were 2 pension accounts, this has been shown on three benefit payment statements. Does this cause an issue?

Also binding death benefit nomination has nominated LPR to receive the death benefits, but instead of being paid directly to the estate, the fund has paid these death benefits to beneficiaries who are not sis dependents, but are the executors of the estate. Would this be ok? Should I be requesting a copy of the will to ensure this is where the member intended the payments to go?

Also, the regular monthly pension withdrawals continued after the member passed - (only $1/month), but as the pension ceased at date of death, should these be treated as death benefit payments & the fund is in breach of the payment rules?