India – End of Life Issues

What end of life care options are available in India, and how does the system work?

The end-of-life care landscape in India is expanding, but remains markedly uneven. Broadly speaking, available options encompass hospital-based palliative care, home-based palliative care, and inpatient hospice facilities. Access to these services is constrained to a handful of geographical areas, principally cities, and while certain states have developed community-level programmes, the bulk of end-of-life care continues to take place within hospital settings — particularly intensive care units.

India accounts for roughly one-sixth of the global population and shoulders an enormous burden of life-limiting illness. It is estimated that around 5.4 million people annually require palliative care, yet fewer than 1% of those individuals currently receive it. This shortfall is stark when measured against international norms and means that many people — expats included — must plan carefully and rely on private healthcare providers.

Barriers to care include population density, widespread poverty, geographical diversity, restrictive regulations governing opioid prescribing, and the absence of a comprehensive national palliative care policy. Nevertheless, meaningful progress has been made through community-driven initiatives, with the southern state of Kerala distinguished by its comparatively extensive coverage.

The financial burden of serious illness is acute across India, and services such as hospices and home-based palliative care that are offered at no cost to patients and their families provide vital relief — though such free provision is concentrated in specific regions and cannot be taken as universally available. Expats should reach out to large private hospitals in their city and consult the Indian Association of Palliative Care (IAPC) to identify providers near them.

What is palliative care in India, and who is eligible for it?

The WHO defines palliative care as an approach that enhances the quality of life for patients confronting problems associated with life-threatening illness, through the prevention and relief of suffering by means of early identification, thorough assessment, and treatment of pain alongside psychosocial and psychological concerns. It differs fundamentally from curative care in that its emphasis is on comfort and dignity throughout the trajectory of a serious illness rather than on extending survival.

Palliative care does not conclude with the patient’s death; it extends into bereavement support for surviving family members. The overarching aim is to maximise wellbeing by responding to distress and delivering attentive inpatient care together with psychological and emotional support, rather than simply prolonging life.

Patients are generally assessed against disease-specific criteria, with the central focus on quality of life rather than life expectancy. Hospice care may be delivered either at home or within a residential facility. In practice, the overwhelming majority of palliative care provision in India is directed at those with advanced cancer, although patients with other terminal diagnoses — such as HIV/AIDS, end-stage organ failure, or advanced neurological conditions — may also qualify depending on the provider.

Eligibility criteria differ between institutions. Expats should consult their treating physician or engage directly with a specialist palliative care team — such as those at the All India Institute of Medical Sciences (AIIMS) in Delhi or Tata Memorial Hospital in Mumbai — to explore assessment and referral routes.

Are there hospices in India, and how do you access them?

Beyond home-based palliative care, dedicated inpatient hospices for patients with advanced cancer have grown steadily over the past four decades. The first hospice in India was established in Mumbai in the early 1980s. Shanti Avedna Sadan, India’s pioneering hospice facility, serves people with advanced cancer who are approaching the end of life; it occupies a space between a hospital and a home, delivering expert clinical care within a nurturing, home-like environment.

Hospice services in Kerala were initiated by Jivodaya Hospice, the Pain and Palliative Care Society, and Word and Deed Hospital, and in 1994 Karunashraya was founded in Bangalore, catalysing the development of further hospices throughout the country. Today, hospice facilities also operate in cities including Delhi, Pune, and Trivandrum.

Regrettably, hospice provision remains sparse across most of India and continues to be almost entirely confined to cancer care and to large cities — a legacy of palliative care’s historical roots in oncology.

Access is ordinarily obtained through a referral from an oncologist or treating physician. Certain hospices, such as Karunashraya in Bangalore, extend their services at no direct charge to patients. Within five years of its inception, 68 community-based palliative care initiatives had been established in Kerala, collectively serving a population of 12 million people and achieving palliative care coverage exceeding 90% in the region — making Kerala the part of India with the greatest availability of such services. Expats situated outside major cities should contact the IAPC or a nearby cancer centre to locate the closest available service.

Is palliative or hospice care covered by public health insurance or the national health system in India, or does it need to be funded privately?

India does not operate a universal public healthcare system comparable to, for instance, the NHS in the United Kingdom or Medicare in Australia. The government does run a health scheme — Ayushman Bharat Pradhan Mantri Jan Arogya Yojana (PM-JAY) — but this is means-tested and restricted to eligible Indian residents. Foreign nationals are not entitled to enrol in PM-JAY.

Resource constraints and the inequitable distribution of healthcare services represent a fundamental obstacle to end-of-life care provision across India. Medical expenses are very high, and approximately 75% of all healthcare spending is borne directly by patients themselves; a chronic or life-threatening illness can rapidly plunge an entire family into financial hardship.

There is room for private healthcare to fill this gap — as is the case in the United States, where hospice care, whether delivered at home or in a facility, is typically funded through medical insurance. Expats in India are therefore strongly encouraged to hold comprehensive private health insurance that specifically covers palliative care, terminal illness, and end-of-life treatment. Policies should be scrutinised carefully, as some international health insurance plans place restrictions on or exclude palliative and hospice care. Certain charitable hospices, notably in Kerala and Bangalore, provide free or subsidised inpatient care, but places are limited and cannot be relied upon as a guaranteed option.

What legal documents should expats have in place before the end of life in India — such as a living will, advance directive, power of attorney, or healthcare proxy — and how do these work?

A living will, formally termed an Advance Medical Directive, is a legal instrument enabling individuals to set out their preferences for medical treatment in circumstances where they may no longer be conscious, may be in a vegetative state, or may be unable to communicate. Such a directive ensures that a person’s wishes regarding life-sustaining interventions are honoured even when they can no longer voice them.

In a landmark judgment in Common Cause v. Union of India, a five-judge Constitution Bench of the Supreme Court of India affirmed that the right to die with dignity constitutes a fundamental right under Article 21 of the Constitution, thereby legalising passive euthanasia and establishing comprehensive guidelines for the creation of living wills. These guidelines were revised and simplified in 2023.

Only adults of sound mind may execute an advance directive, and they must do so voluntarily and free from any pressure or inducement. The document must be in writing and must clearly specify the circumstances under which medical treatment may be withheld or withdrawn — particularly where it serves only to prolong suffering without conferring any benefit. The directive must be based on full knowledge and comprehension of its implications.

The living will must be signed by the person making it in the presence of two attesting witnesses, who should ideally be independent parties, and must be countersigned by the jurisdictional Judicial Magistrate of First Class (JMFC). Both the witnesses and the JMFC must satisfy themselves that the document was executed voluntarily, without coercion, and with complete understanding. The directive may be revoked by the executor at any time.

In addition to a living will, expats should give serious consideration to executing a general Power of Attorney (PoA), appointing a trusted individual to manage financial and legal affairs in the event of incapacity. Separate from any healthcare proxy provisions embedded within a living will, a financial PoA may be registered at a sub-registrar’s office in India. Consulting a qualified Indian advocate is strongly recommended to ensure all documents are correctly drafted and duly registered.

Are documents such as advance directives or powers of attorney made in another country legally recognised in India?

India has no specific legislation providing for the automatic recognition of advance directives made abroad. The Supreme Court’s guidelines on Advance Medical Directives prescribe a procedure that is tied to Indian magistrates and domestic institutions, which means a directive prepared and registered under the laws of another country may not be straightforwardly enforceable in an Indian hospital without further steps being taken.

Powers of attorney executed overseas can be recognised in India, but they generally require authentication — either by apostille or by legalisation, depending on whether the issuing country is party to the Hague Apostille Convention — and may need to be accompanied by a certified translation if not already in English. An apostilled foreign PoA can typically be presented to Indian banks, courts, and sub-registrar offices, though institutional practice varies.

Expats are strongly advised to execute a fresh Advance Medical Directive in India in accordance with the Supreme Court’s current guidelines, in addition to any document they hold in their home country. Likewise, having a locally registered Power of Attorney for financial matters will considerably reduce administrative complications. A qualified Indian legal practitioner should be consulted to verify that all documents satisfy current requirements; this area of law continues to evolve, and the legal reforms arising from the 2024 Supreme Court rulings on advance directives should be confirmed with your lawyer.

What are the laws around euthanasia or assisted dying in India?

In India, passive euthanasia is lawful, whereas active euthanasia — the deliberate use of lethal substances to bring about death — remains a criminal offence constituting murder. This distinction is fundamental and must be clearly understood by expats.

Passive euthanasia refers to the withdrawal of life-sustaining treatment, allowing the patient to die from the underlying illness or condition. Active euthanasia, by contrast, involves administering a substance specifically intended to cause death. While permitting the former, the Supreme Court has unambiguously prohibited the latter.

Passive euthanasia was affirmed as lawful by the Supreme Court of India in 2018. For patients with a terminal illness or in a persistent vegetative state, passive euthanasia is permitted through the withdrawal of life support, but only after a structured two-stage medical board review, culminating in endorsement by a district-level medical board appointed by the jurisdictional Collector.

Even for patients who have not made an advance directive, individuals suffering from incurable terminal conditions may still be considered for passive euthanasia provided the prescribed medical review process is followed. Physician-assisted suicide — whereby a patient self-administers a lethal dose on a doctor’s prescription — has no legal basis in India and is not available. No legislation seeking to alter this position is currently before the Indian Parliament.

What are the local customs, traditions, and religious practices around death and dying in India?

India ranks among the most religiously and culturally diverse nations on earth, and practices surrounding death differ enormously according to religion, region, community, and family tradition. Awareness of and sensitivity to these customs is important for expats, particularly given that their own death may affect Indian family members, colleagues, or community contacts.

Within Hinduism — the dominant religion of India — end-of-life care is shaped by concepts of auspicious and inauspicious death. For Hindus, dying at home — ideally on the floor, symbolising a return to the earth — is frequently regarded as spiritually favourable. The body is usually cremated within 24 hours of death, often on the very same day. Cremation is followed by an observance period, and the ashes are customarily immersed in a sacred body of water such as the Ganges. The Antyesti ceremony (last rites) carries profound religious significance.

For Muslims in India, burial rather than cremation is the norm, and should ideally take place within 24 hours of death. The body is ritually washed and wrapped in a white shroud known as a kafan before prayers are offered and burial takes place in a Muslim cemetery. Sikhs traditionally cremate their dead, with recitations from the Guru Granth Sahib accompanying the process. Christians in India follow burial practices broadly in keeping with those observed in other parts of the world, though specific rites differ by denomination.

There is generally a greater cultural acceptance of death — particularly among older people — and a strong and widespread preference for dying at home rather than in a hospital or hospice. Cultural sensitivities exert considerable influence on attitudes towards mortality; in a society where family-centred decision-making is deeply embedded, conversations about living wills are often met with reluctance, making it difficult for individuals to assert their right to refuse life-sustaining treatment in advance. Expats should be attuned to these family dynamics and, wherever possible, discuss their own wishes with both their medical team and their next of kin well before the need arises.

What must you do when someone dies in India? Who do you notify, how quickly, and in what order?

All deaths in India must be registered with the relevant local authority. The process can be both complex and time-sensitive, particularly for foreign nationals. The steps below outline the typical sequence of actions required.

1. Obtain a medical certificate of cause of death. If the person died in a hospital or clinic, the attending doctor will issue a Medical Certificate of Cause of Death (MCCD). If the death occurred at home, a doctor must be called to certify the death before the body may be moved.
2. Notify the police if the death was sudden, unnatural, or unexpected. Deaths arising from accidents, suicide, or suspicious circumstances must be reported to the local police without delay; they will initiate an inquest or post-mortem (autopsy) process. Where a natural death occurs in a hospital, this step is ordinarily managed by the hospital itself.
3. Contact the deceased’s home country embassy or consulate. For foreign nationals, the home country’s embassy or consulate should be notified as soon as possible. They can advise on local procedures, issue emergency travel documents for family members who need to travel to India, and liaise with Indian authorities on the family’s behalf.
4. Register the death with the local municipal authority. All deaths must be registered in India within 21 days at the local birth and death registration office — typically the municipal corporation, gram panchayat, or cantonment board. The MCCD issued by the doctor will be required, together with proof of the deceased’s identity.
5. Obtain the official death certificate. On completion of registration, the local civil registration office will issue the official Death Certificate. This document is indispensable for all subsequent steps, including repatriation, insurance claims, and administration of the estate.
6. Appoint a funeral director. Mortuary facilities in India are typically limited in capacity and prompt decisions about funeral arrangements are expected. While no statutory deadline governs when a funeral must be held, it is advisable to engage a funeral director promptly.
7. Notify insurers. If the deceased held travel or international health insurance, the next of kin should contact the insurer as soon as possible. The insurer may appoint a funeral director and oversee repatriation arrangements directly.
8. Collect and secure personal belongings. If the deceased was alone at the time of death, the police will take custody of personal belongings and transfer them to the next of kin or their appointed representative.

How is a death officially registered in India, and what documents are needed?

Death registration in India is governed by the Registration of Births and Deaths Act 1969, as amended. Registration is mandatory and must be completed within 21 days of the death occurring. The responsible authority is the local registrar, which may be the municipal corporation (in urban areas), the gram panchayat (in rural areas), or a cantonment board, depending on the location of the death.

Documents typically required for registering a death in India include: the Medical Certificate of Cause of Death (MCCD) issued by the attending doctor or hospital; proof of the deceased’s identity (a passport, in the case of a foreign national); proof of the deceased’s address; and a completed application form obtained from the local registrar’s office. Where a death occurs in hospital, the hospital’s administrative team will generally initiate the registration process on behalf of the family.

For foreign nationals, an additional copy of the death certificate in English — or accompanied by a certified translation — may be required for use overseas. Certified copies can be issued by the relevant authority; families should confirm with the local registrar whether apostilling or legalisation is additionally required for use in their home country. If more than 21 days have elapsed since the death, late registration may still be possible but will involve additional administrative requirements and may necessitate the involvement of a magistrate.

What happens if a foreign national dies in India — what are the specific steps for notifying their home country’s embassy or consulate, and what role does the consulate play?

When a foreign national dies in India, their home country’s embassy or consulate assumes a central coordinating function. Contact should be made as early as possible — ideally on the day of the death or by the following morning. Most embassies maintain 24-hour emergency lines precisely for such situations.

The consulate’s role typically encompasses: acting as an emergency point of contact for the family; providing lists of local funeral directors and lawyers; liaising with Indian authorities on the family’s behalf; issuing emergency travel documents for family members who need to travel to India urgently; and — in some jurisdictions — writing letters to local authorities confirming the family’s wishes regarding burial, cremation, or repatriation. In certain Indian states, local authorities may require a letter from the relevant High Commission or Embassy confirming the family’s wishes before releasing the deceased to a funeral director.

It is essential to understand that all costs associated with a funeral and any repatriation are the responsibility of the family; consular offices of foreign governments cannot meet these costs on the family’s behalf. The consulate will not generally make or pay for funeral or repatriation arrangements, but will assist in facilitating them. The home country’s civil authorities should also be notified of the death promptly, as some countries require formal notification for the purposes of passport cancellation and civil registration.

How are funerals typically arranged in India, and what are the usual options for burial or cremation?

Funerals in India are arranged through a combination of family members, religious officiants, and — increasingly — professional funeral directors. In urban areas in particular, international funeral directors are able to manage the entire process for foreign nationals, encompassing documentation, embalming, and either local interment or repatriation of remains.

The principal options available to foreign nationals are local cremation, local burial, or repatriation of the remains to another country. The next of kin will generally need to decide between arranging a local funeral or returning the body of the deceased to their home country. The decision is typically influenced by the deceased’s religion, their personal wishes, the preferences of the family, and whether travel insurance provides repatriation cover.

Cremation is the customary choice for Hindus and Sikhs and can generally be arranged within 24 hours, though foreign nationals may require additional documentation before local authorities approve the procedure. Burial is the preferred option for Muslims, Christians, and members of certain other communities; cemeteries serving non-Hindu faiths exist in most major Indian cities, including multi-faith cemeteries used by expat communities. If donation of the body to medical research is contemplated, local authorities should be consulted, as this option may not be available in many parts of India.

Many funeral directors in India are experienced in handling repatriations and will supply the specialised caskets required for the international carriage of human remains. The funeral director is generally the most effective single point of contact for coordinating all logistics involved.

What are the approximate costs of a funeral in India, and are there any state or insurance-based funds that can help cover them?

Funeral costs in India vary considerably depending on the city, the religion of the deceased, whether the funeral is local or entails repatriation, and the standard of service selected. As a general indication (as of 2024), a basic local cremation at a municipal crematorium may cost from approximately INR 5,000–20,000 (roughly USD 60–240), while a more elaborate ceremony arranged through a private funeral director will be substantially more expensive. Local burial costs similarly depend on the specific cemetery and community involved.

Repatriation — transporting remains by air to another country — is considerably more costly, with expenses typically ranging from USD 3,000–10,000 or more, depending on the destination, the complexity of documentation required, and whether embalming and a specialist casket are necessary. The overall process can be expensive once embalming, transportation, and service fees are factored in. Current costs should always be confirmed directly with funeral service providers, as pricing fluctuates.

No state-funded funeral grants exist for foreign nationals in India. Where the deceased held travel insurance, next of kin should contact the insurer at the earliest opportunity; a funeral director will be able to clarify the options available, outline costs, and assist with making arrangements. Comprehensive travel and international health insurance policies that include death and repatriation cover represent by far the most effective financial protection available to expats. Embalming costs are normally met by insurance where applicable, but will otherwise fall entirely to the family.

What is the process for repatriating the remains of a foreign national from India to another country?

Repatriating human remains from India involves a multi-stage administrative process. Engaging an experienced international funeral director with operations in India is strongly recommended, as they will manage the documentation and logistics on the family’s behalf throughout.

A number of documents and permissions must be obtained from local authorities before repatriation can proceed. A body must be embalmed before it can be transported internationally; the hospital or mortuary will ordinarily be able to carry this out, and funeral directors can also assist with arranging the procedure.

Key documents typically required include: the official Indian death certificate; a No Objection Certificate (NOC) from the relevant Indian authorities; an embalming certificate; a certificate confirming the absence of communicable disease issued by the relevant public health office; the deceased’s passport (which will be cancelled upon use); and clearance from customs and immigration. The home country’s consulate may also be required to issue documentation, and airlines stipulate specific certified cargo paperwork for the carriage of human remains.

In straightforward cases involving a natural death, local repatriation formalities generally take between 5 and 7 working days to complete. However, where a death is unnatural — involving a post-mortem examination or police inquiry — the process can take considerably longer, potentially running to several weeks. Some published government guidance notes that the overall process may take up to two weeks even in uncomplicated cases. Families should build in allowance for unexpected delays and keep their insurance provider informed at every stage.

What happens to the estate of someone who dies in India — how does probate or estate administration work, and are there inheritance taxes?

When a person dies in India leaving a valid will, the executor named in that will generally applies for Probate — a court order confirming the will’s validity and granting the executor the authority to administer the estate. Probate is required in certain jurisdictions (notably the Presidency Towns of Mumbai, Kolkata, and Chennai under the Indian Succession Act 1925) and in relation to immovable property registered in those areas. In other parts of India, a Letter of Administration from the relevant District Court may be sought instead.

The process involves filing a petition with the competent civil court, submitting the original will together with the death certificate and supporting documents, and paying a court fee that varies by state and by the value of the estate. The court will issue a public notice to potential objectors before granting probate. The entire procedure can take anywhere from several months to well over a year, depending on the court’s workload and whether any disputes arise. Engaging a qualified Indian advocate is essential throughout.

As of 2024, India levies no inheritance tax or estate duty. The Estate Duty Act was repealed in 1985 and has not been reintroduced, meaning beneficiaries do not face taxation simply as a result of receiving an inheritance. Any income subsequently generated by inherited assets will, however, be subject to Indian income tax in the ordinary way. Foreign nationals holding assets in multiple countries should also seek advice from a cross-border estate planning lawyer regarding the tax treatment applicable in their home jurisdiction.

If an expat dies without a will in India, what happens to their assets under local intestacy laws?

If a foreign national dies intestate (without a valid will) in India, the distribution of their estate is governed by Indian succession law — specifically the Indian Succession Act 1925 for most non-Hindu and non-Muslim foreign nationals. The applicable law may, however, vary according to the deceased’s religion and domicile, and this is a complex area of law.

Under the Indian Succession Act 1925 (which applies to Christians, Parsis, and those with no religion), the estate generally passes first to the spouse and children, with the spouse receiving one-third and the children dividing the remaining two-thirds. Where there are no children, the spouse receives one-half of the estate. For Hindus, Buddhists, Sikhs, and Jains, the Hindu Succession Act 1956 governs intestate succession, with Class I heirs — comprising the spouse, children, and mother — taking priority. Muslim intestate succession is governed by personal law derived from Sharia.

For foreign nationals, Indian courts will generally apply Indian law to immovable property (land and buildings) situated in India, and may apply the law of the deceased’s domicile to movable property. In practice, the absence of a will introduces significant delay and expense. The next of kin must apply to the court for a Succession Certificate (covering movable property such as bank accounts and shares) or Letters of Administration, demonstrating their entitlement to administer the estate. Expats are therefore very strongly encouraged to make a valid Indian will — and, where necessary, a separate will in their home country — to cover assets in each respective jurisdiction.

Frequently asked questions

Is foreign travel or international health insurance accepted by hospitals and palliative care providers in India?

Private hospitals in India’s major cities are increasingly willing to accept international health insurance, but this is by no means universal and varies significantly between insurers and institutions. Always confirm in advance whether your insurer has a direct billing arrangement with your chosen hospital, as many facilities will otherwise require payment upfront followed by reimbursement. Verify that your policy specifically covers palliative, terminal, and end-of-life care, since some plans impose restrictions on or exclude these categories of treatment.

Are documents in English legally valid in India?

Yes. English is one of India’s official languages under the Constitution and is in widespread use across courts, government offices, and hospitals. Legal documents such as wills, powers of attorney, and advance directives prepared in English are routinely accepted throughout India. That said, certain regional government offices outside major cities may show a preference for documents in the local official language, so it is worth making local enquiries. Certified translations are occasionally requested in court proceedings.

How long does the process of repatriating remains from India typically take?

In cases of natural death, local repatriation formalities typically take between 5 and 7 working days. Where the death is unnatural, the process is extended by investigative requirements. In practical terms, families should anticipate that a straightforward repatriation will take one to two weeks from start to finish, with the possibility of a longer timeframe if police inquiries, post-mortem examinations, or administrative delays arise. Instructing an experienced international funeral director from the outset is the single most effective way of expediting the process.

What support is available to bereaved family members in India after a death?

Bereaved families may access a range of support, including counselling services attached to major hospitals, NGOs such as CanSupport (which provides free home-based palliative and bereavement care primarily in North India), and organisations such as the IAPC. Some hospices — including Karunashraya in Bangalore — incorporate bereavement support into their broader care model. The home country’s embassy can also furnish lists of counsellors, legal advisers, and practical support contacts. International Employee Assistance Programmes (EAPs), if offered by an employer, represent a further resource worth exploring.

Can a foreign national make a valid will in India, and should it cover worldwide assets?

Yes, a foreign national may execute a will in India. It is advisable to prepare a distinct Indian will covering assets held in India — such as bank accounts, property, and investments — and to keep this separate from any will made in the home country to cover assets there. While a single all-encompassing worldwide will is technically feasible, it can generate complications when courts in more than one country are involved. Advice should be sought from both an Indian advocate and a lawyer in the home jurisdiction to ensure the two documents do not conflict with one another.

Does India recognise a foreign power of attorney for managing financial affairs?

A power of attorney executed abroad can generally be recognised in India once appropriately authenticated. Where the home country is a signatory to the Hague Apostille Convention, the document will require an apostille stamp. Where it is not, full legalisation through the relevant Indian consular post abroad will be necessary. The authenticated document should ideally be accompanied by an English translation. In practice, executing a fresh power of attorney and registering it locally through an Indian sub-registrar is often the faster and simpler approach for managing assets in India, and tends to encounter less institutional resistance.

What happens to a deceased expat’s Indian bank accounts and property?

Bank accounts held solely in the name of the deceased are frozen on death. Before assets can be transferred or withdrawn, the next of kin or legal heirs must obtain a Succession Certificate issued by a civil court for movable assets such as bank balances, or complete the probate process for immovable property in applicable jurisdictions. This can take months. Holding a joint account with a surviving spouse, or designating a nominee on an account, can substantially simplify and accelerate access to funds following a death.

Is there any government financial assistance to help with funeral or repatriation costs?

No government funeral grant or repatriation assistance is available to foreign nationals who die in India. Most foreign embassies and high commissions are similarly unable to meet funeral or repatriation expenses on the family’s behalf. The most reliable form of financial protection is comprehensive travel and international health insurance that includes a repatriation of mortal remains benefit, which can cover costs amounting to many thousands of dollars. In the absence of insurance, all costs fall entirely to the family. Some employers offer assistance through group insurance schemes or expatriate employee benefit arrangements — the employment contract and benefits documentation should be checked for any such provision.