The super withdrawal option you choose may affect how much tax you pay. Visit my website. Your super fund will generally report you as a lost member to the ATO if 2: you’re uncontactable and your account hasn’t received a contribution or rollover in the last 12 months, or; you joined an employer super plan and the fund has not received a contribution or rollover for you in the last five years. All accounts held in eligible rollover funds (ERF) have now been transferred to the ATO and all ERF were wound up by 31. Use this checklist to review the health of your super in 5 easy steps. Ben later claims the unclaimed money amount from the ATO. Unclaimed superannuation money (USM) statement (NAT 71864, PDF, 353KB) 3. You can only withdraw your super money in certain circumstances – for example, when you retire or turn 65. inactive low-balance accounts. You will find the provisions governing the reporting and payment to the ATO of unclaimed money for deceased members in Part 3 of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA). SuperStream. You can view details of your super accounts including: super accounts you may have lost track of and any ATO-held super. Find out how to compare super funds, find your lost super, and consolidate funds into one. Lost member reporting. 2 min read. Director at Australian Taxation Office 2y Report this post We are seeking feedback from the tax profession around proposed strengthened client verification processes. Finding lost super and super held by the ATO. You determine your unclaimed super, lost member and inactive low-balance accounts as at the end of the unclaimed money day. Print friendly. Superannuation calculator. Unclaimed super is money sent to the ATO from inactive low-balance accounts for people 65 years or older,. 8 million lost and ATO-held accounts. your account was transferred from another fund as a lost member account and no new address has been. If your super is transferred to the ATO, you’ll be able to reclaim it from them. 2 There are no paper forms to sign or mail in. InvestmentsReceiving a super death benefit. You can view details of your super accounts including: super accounts you may have lost track of and any ATO-held super. Follow the prompts to check if the ATO is holding any super for you. the account is not a defined benefit account. Link your myGov account to the ATO. According to the Australian Taxation Office (ATO), Australians had just under $16 billion of lost or unclaimed superannuation as at 30 June 2022. It does not include the Medicare levy of 2%. Six months after the money has been transferred to the ATO the member contacts the fund claiming financial hardship. The clearing house will then make sure that money is divided up correctly and paid into their correct super funds and accounts. Individuals and agents can complete a super search by phoning our automated super search line on 13 28 65. view and consolidate multiple superannuation accounts, and find out whether you are eligible to withdraw some or all the ATO-held super – accounts include. Please visit and keep your TFN details handy. you have found a 'lost super' account with a balance less than $200. Your employer must pay a percentage of your earnings into your super account, and your super fund invests the money until you retire. 6 billion. 4 billion in lost super. To do so, you'll need to provide the following documents: a copy of the deceased person's death certificate. com Wii Love Mario - Super Mario Bros | Everything Mario - Super Mario Bros. Our accountants can assist you with complex SMSF compliance issues, annual accounts preparation, including an independent audit and tax return. For tax purposes, to be recognised as the authorised LPR and have unrestricted access to the deceased's information and assets, you will need: for an executor – grant of. 2 days ago · Overall estimates put together by Industry Super Australia back in 2020-21 and seemingly matching the ATO’s figures show that each year, 2. You are required to assess the lost status of your members at least twice a year: on or after 31 December but before 30 April. date of birth. Ask a Question. Amputee missed out on. retrieve your existing tax file number. As these accounts arent superannuation funds, ATO held super isnt subject to monthly fees and charges either. By using ATO online services, you can keep track of your super. Find out your super balance at retirement. How super contributions and withdrawals are taxed. unclaimed super of members aged 65 years or older, non-member spouses and deceased members. au/superseeker n phone our self-help line on 13 28 65. We would like to show you a description here but the site won’t allow us. Having multiple super accounts could mean you are paying fees you are unaware of, which could reduce yourMore information on super and contractors is available at ato. 9 million. ATO Community is here to help make tax and super easier. Single touch payroll (STP) deferral or exemptions. LOST SUPER Many Australians have lost super, are you one of them? If so this website can help you locate and rollover any funds owed to you. Find out everything you need to know to grow your super now. Individual tax return instructions 2023. If you’ve ever changed your name or job, the chances are that you may have some super that you’ve forgotten ever existed. If your TFN has been lost, stolen or an unauthorised third party has access to it, tell us as soon as possible. sign in to myGov. It will even search for any lost super you didn’t know about. Furthermore the ATO road mapped industry deployment as follows: by 30 June 2021, ERF accounts are to roll over all accounts with a balance of less than $6,000 to the ATO as unclaimed super money (USM) and; by 31 January 2022, ERFs must transfer remaining accounts to the ATO. au linked services in myGov. Peter contributes $330 for the July to September quarter to Sue’s super fund by the quarterly due date of 28 October 2023. If you’ve had a few jobs, changed your name, or address you may have forgotten super in other funds and even lost super sitting at the ATO. Finding your lost super is easy. The account has been reported correctly and there is no valid reason for the money to be returned. You can manage your super through myGov by registering for the ATO's online service. 6 billion is held by the ATO. Australian Super Finder was set up to aid millions of Australians to take control of their lost and inactive Super Accounts. ATO information on guiding principles, legal terms, rules that apply to members, and efforts to contact members. Forms and instructions. 22 million lost and ATO-held accounts with a total value of just under $13. date of birth. Information for tax and super professionals. apply for it to be paid to you directly, if you have met all the eligibility requirements. If you think this applies to you, contact any previous super funds to see if they. Check how you can update your TFN registration details, including your name, date of birth, bank details and gender. More than $11 billion sits with the Australian Taxation Office (ATO) in unclaimed super. Have your details ready Before you start the online application, make sure you have the following information handy: • Super account detailsAustralian Taxation Office Locked Bag 1936 ALBURY NSW 1936. The tax office was also urged to. 16 billion 2 in lost and unclaimed super held by the Australian Taxation Office (ATO). If you've lost or haven't received your paper BAS, you can get a copy by phoning us on 13 28 66. If your super relates to an earlier period, you can check your options from our lost super web page. The ATO recently indicated this is an increase of $2. The ATO is also proactively working to find people who are entitled to. If your West State Super account is transferred to the ATO, your account will be closed and you won't be able to open another one, even if you start working in the WA public sector again. Tax implications. If you are unable to register, email Super CRT using the relevant data codes. External Link. A tax file number (TFN) is your personal reference number in the tax and superannuation systems. 00am. Check for other lost money. Phone us on 13 10 20 for an alternate fund if your online request gives you the same stapled super fund details. Here’s how you can check if you have any lost or unclaimed super. On Monday, the ATO said this was an increase of $2. a lost member whose account has been inactive for 12 months, and your fund does not have the information needed to make a payment to you. I am helping him to find his lost super. About 23 per cent of Australian workers also have multiple super accounts, which can make it easier to forget about or lose superannuation, the ATO said. Keeping track of your super and Searching for lost super, will also provide you with further helpful information. Many employees are missing out: There is $16 billion in lost and unclaimed super across Australia. The due date for lodging and paying is displayed on your business activity statement (BAS). This moves to 11. The Reserve Bank of Australia (RBA) has announced an increase in the interest rate to 3. *. This could put thousands of dollars back in their super funds - ready to. Jodie_ATO (Community Support) 28 Feb 2023. Unclaimed Super for a Deceased Estate. Visit the Australian Taxation Office to track and manage lost superannuation. Other types of lost money. 3 min read of unclaimed super money – individual. Access government services from one place. Lost super and consolidation. Fee for Service Regime. Taxable component of $300,000 = 75%. This will allow you to: see details of all your super accounts, including any you've lost or forgotten about You can search for lost super in your ATO online account through myGov. The lost members register protocol provides guidance for super providers about lost members and the associated reporting obligations. Australian Taxation Office PO Box 3578 ALBURY NSW 2640 AUSTRALIA Payment by electronic funds transfer (EFT) This is our preferred method for refunds. Save for an emergency fund Be prepared for life’s surprises. This may happen if your other. A super provider determines their USM on the unclaimed money day, and reports and pays by the scheduled statement day. Step 2: Apply that proportion to calculate the tax-free component of Peter’s lump sum as follows: $50,000 x 25% – $12,500. Find lost super. You will need to lodge an Unclaimed superannuation money statement (NAT 71864) for former temporary residents (even if their account balance is zero). It is important to keep track of your super. We will be in contact within 1-2 business days to deliver the results. 85%, which is the highest increase in almost a decade. The SG rate on the date the salary is paid applies. 13 11 42 (debt issues) Phone 13 72 86 and select Fast Key Code 1 2 2. You can find it through Member Online or the ATO. This is around 76% of the super population. 13 10 20. Our self-help phone service is an automated service, where you select options using a phone keypad. You may have super accounts you’ve forgotten about or don’t know about. You may apply to have your ATO-held USM transferred directly to your New Zealand financial institution if: you're 65 years or older, or; the amount is less than $200. So, how does it happen? If we have no way of contacting you, if your account has been inactive (with no super contributions or rollover amounts) in the last five years, orThe impact of that lost super compounds by the time they retire. Read about early access to your super on the Australian Tax Office (ATO) website. Find out when you can access your super. SuperStream is the way businesses must pay employee superannuation guarantee contributions to super funds. com; findsuper. Tax and super professionals. About 23 per cent of Australian workers also have multiple super accounts, which can make it easier to forget about or lose superannuation, the ATO said. Lost members register – protocol. This will allow you to:The Australian Taxation Office says lost or unclaimed super funds have risen by $2. Ex-Maritime members and employers can find more information here. Information you need to report. Unclaimed super is transferred to the ATO when it meets certain criteria, such as being from an inactive, low-balance account. Who is the Hostplus fund administrator? Australian Administration Services Pty Limited (AAS) ABN 62 003 429 114 has been. 4. The current SG contribution rate employers need to pay is 10. Hi, we have written to the ATO by fax and also by post, enclosing the necessary documents (Notification of Deceased person form signed by the deceased's son and certified Death Certificate), on 6 and 10 June 2022 requesting information regarding any unpaid. Superannuation Guides. Review, and Consolidate. Fringe benefits tax returns. com; findsuper. In Australia, income is taxed on a sliding scale. You can also use this account to check, consolidate and keep track of your super online. Find out how in the final of our foundation superannuation series! Superannuation. Superannuation calculator. This was made up of just over 6. Find out how super works and get information about comparing and choosing a super fund. inactive low-balance accounts. This protocol document provides guidance to superannuation (super) providers in meeting their obligations under the Superannuation. your total super balance, which is relevant to how some key superannuation rules apply to you. From 1 July 1955 to 31 December 1956. 6 billion on hand. You will find the provisions governing the reporting and payment to the ATO of inactive low-balance accounts (ILBA) in Part 3B of the Superannuation (Unclaimed Money and Lost Member) Act 1999 (SUMLMA). 8 million lost and ATO-held accounts. Zach phones the ATO and asks to temporarily pause her tax correspondence. I consent to my details being collected and stored for the purpose of finding my lost super, and to being advised of my results. It may also be transferred to us as unclaimed super. That’s an increase of $2. To find and manage your superannuation using ATO online services: Select ‘Super’. In this case, your account is classified as “unclaimed super”, but don’t worry, you can always claim your money back from the ATO. If the employer is still around, you may be able to get in. From 1 July 2023, the minimum SG rate for eligible employees is 11% of ordinary time earnings (OTE) 1. The ATO also has a lost super search line that you can call, which is 13 28 65. Australian Super Finder will find and retrieve all your ATO lost super, inactive and active superannuation accounts, free of charge. The total lost (fund-held) and ATO-held super as of 30 June 2022 was just under $16 billion for 6. min-agricultura. 9 million accounts. How to claim your lost money. 5% to 11%. Give you the Results. Unclaimed super is transferred to the ATO when it meets certain criteria, such as being from an inactive, low-balance account. The ATO will attempt to consolidate this super for members. The ATO can check to see, in real time, whether the employer has paid your super or not. ASIC is responsible for handling all unclaimed moneys from: authorised deposit taking institutions, under s69 of the Banking Act 1959 (Banking Act) life insurance companies & benefit fund friendly societies, only for annual returns made under s216 of the Life Insurance Act 1995 (Life Insurance Act) companies with unclaimed money/property, under. Applications for Director ID - Final Date 14 December 2022 super search line. 4 billion in lost super, the other $5. The only time an employer should now initiate a super membership for an. any existing super fund details will be pre-filled into the form. gov. You can view details of your super accounts including: super accounts you may have lost track of and any ATO-held super. 2. It can happen when: Unreachable – when fund is not assigned at your latest address and unable to contact you, and you had no contributions into your. Completing the paper application. Give us a call on 1300 554 333!The ATO has a superannuation search tool to help you find any lost or unclaimed super. About $10. Try to phone the super search line. 1 billion from last financial year. Reporting and administrative obligations Obligations for lost members, member. You determine your unclaimed super, lost member and inactive low-balance accounts as at the end of the unclaimed money day. 1238. Find out how you can claim this money. For more information, see Searching for lost super. Tell us as soon as possible if your TFN is stolen or misused. Mick Davies. Deceased members. MySuper Dashboard. Adding to this, the recent reforms set out in the Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019 led to 537,000 inactive low-balance accounts being transferred to the ATO. The ATO website has information on how tax applies to your super. According to the Australian Taxation Office (ATO), one in four Australians could be missing out on their share of billions of dollars in lost or unclaimed super. To transfer the whole balance of a super account between Australian Prudential Regulation Authority (APRA) funds or to a self-managed super fund (SMSF), a member may be able to submit an. WHO SHOULD COMPLETE THIS FORM? You should complete this form if you know we are holding unclaimed super and you want to apply for payment. 5) Act 2021 was enacted to improve the operation of the Trans-Tasman retirement savings portability arrangement between Australia and New Zealand by allowing the ATO to directly transfer unclaimed superannuation money (USM) of New Zealand (NZ) residents via the KiwiSaver Provider. ATO-held super includes unclaimed super money (USM) and super holding account (SHA). I have a friend who is over 65 years old and currently residing overseas. If you already have a myGov account, you don't need to create a new one. 6 billion in super, an. From there, you can see the amount of unclaimed super you have and consolidate it into your current preferred super account. Small lost member account Super is generally held by your super fund. If you think you have lost super, there are ways to search for it through the ATO. A tax file number (TFN) is a unique identifier. If you are a beneficiary of a deceased estate. Use our Individuals self-help phone service to: track the progress of your tax return. Finding lost super and super held by the ATO. How to claim your lost money. If your TFN is lost or stolen. You may want to seek independent financial advice before requesting a transfer of your super benefits. These regulations define an RSA holder or member of a super provider to be a lost member at a particular time if:To effectively administer the super system, it's important that tax file numbers (TFNs) are provided when contributions are made to a super fund or RSA. 7. an extract of income and investment data for. You can usually locate your employer's ABN on your last. PAYG payment summaries. Login to MyGov to view lost super. Managing on a low income Get the most out of your money. This protocol document provides guidance to superannuation (super) providers in meeting their obligations under the Superannuation. Changing jobs Take your QSuper account with you when you change jobs by giving your new employer your QSuper details. gov. Tax rates 2022-23 (There are no changes to the income tax rates for 2023-24. Superannuation Industry (Supervision) Regulations 1994 (SIS Regulations). Click the ‘Combine your super’ tab and follow the prompts to find and combine your super. It is important to know: insurance attached to each account. Zach has Maree's financial records, but the information is incomplete. If you have lost super, the next step is consolidating it. If you’ve ever changed your name, address or job, your fund or the ATO may not have your current details, which can result in your super becoming lost or unclaimed. It's easy to find your lost super online and get it back. How to find lost super. 1. If this account is active. Super is important for you, because the more you save, the more money you will have for your retirement. To find out if you have unclaimed super, you can: n use our online search tool, at ato. The ATO reported last month that there were more than 5. Calling the lost super search line. 6 million super accounts and a further one million bank accounts. The 2 tables below show the total. Phone 13 72 86 and select Fast Key Code 4 6. State and territory governments also hold some unclaimed money from deceased estates, share dividends, salaries and wages, cheques, trust money, over-payments and proceeds of sale, while you can search for unclaimed super money via the Australian Taxation Office (ATO)’s. au form you can print and mail in asking for the ATO to search for any lost or unclaimed super. Hi @hcabreuef, . au and log in to the SEQTA Engage portal. You can find out more about your super withdrawal options on the ATO website. I have a friend who is over 65 years old and currently residing overseas. 2019 ('000) 2020 ('000). inactive low-balance accounts. At 30 June 2020, there were a total of over 2. This includes the requirement for providers to report and pay in the approved form by the scheduled statement due dates as follows: for an unclaimed money day being 31 December of any year – 30 April of the following year. If you are eligible to apply for ATO-held super but can't apply via our online services, complete the paper application and return it to us. Let us do the hard work. Alternatively call the ATO on 13 10 20 . Australian Taxation Office PO Box 3578 ALBURY NSW 2640. With SuperStream money and data are sent electronically in a standard format. Calculating your employees super . com Wii Love Mario - Super Mario Bros | Everything Mario - Super Mario Bros. The ATO has since paid out over $120 million in lost and unclaimed super over the last six months to individuals, after recent legislation passed, seeing inactive low-balance super. Superannuation, or 'super', is money put aside by your employer over your working life for you to live on when you retire from work. 1 Check that you’re eligible You can use this form to request a full withdrawal from your super in certain situations. If you have ever changed your name, address, job or lived overseas, you may have unintentionally lost track of some of your super. 5% of eligible wages or salary. Lost and ATO-held data as at 30 June 2020. Super is your savings for retirement. 8:00 am to 6:00 pm. The return, return target and statement of fees and other costs data in this dashboard have been calculated for a member with an. gov. It’s easy, and it only takes a few minutes. Is some of it yours? Find out in Member Online. You can only apply for DASP after you leave Australia and. Unclaimed superannuation is held by the ATO where monies has been paid to us on behalf of an individual. You can use this to compare our MySuper product with other MySuper products. Deputy commissioner Emma Rosenzweig has reminded Australians that lost super can be easily found. Managing your super Check or combine your super accounts and search for lost super with ATO online services through myGov. All accounts held in eligible rollover funds (ERF) have now been transferred to the ATO and all ERF were wound up by 31 January 2022. A member of a super provider is a lost member if the member is: a lost RSA holder within the meaning of regulation 1. Hi Wkdjamie. If your TFN has been lost, stolen or an unauthorised third party has access to it, tell us as soon as possible. 2023-2024 Tax Rates: Our salary calculator is updated with ATO tax rates for 2023-24. visa holder status (if applicable)The Australian Taxation Office (ATO) deals with the early release of super on compassionate grounds. Tax and super. Contact the Australian Business Register (ABR) at the ATO for queries relating to: Contact the ATO's Superannuation enquiries line for queries relating to: Contact Australian Prudential Regulation Authority (APRA) for queries relating to: any of the tools and services available through the Super Fund Lookup website. au/super and use SuperSeeker, the ATO's online tool to search for lost super. You might have super that you didn’t even know about. It's. 3 min readunclaimed super and you want to apply for payment. Find, recover and consolidate lost super. Super funds currently hold $10. 1 billion since last financial year, taking the total to $16 billion. 5% from1 July 2024. Lost super and consolidation. gov. Search online and find your super at: AUSfund. 8 billion in Australians’ hard earned wages is waiting to be claimed, in the form of lost and unclaimed superannuation. If you haven’t created a myGov account yet, the ATO provides step-by-step instructions on how to create your account. You can also ask your preferred super fund to conduct a search on your behalf. Therefore you will need to claim your super through the ATO website. 4. Nothing to report ('nil' BAS)/Individuals/Super/Super-health-checkAre you a parent of a student at Catholic Regional College Caroline Springs? Do you want to access your child's academic progress, attendance, timetable, and other important information? Visit parent. Income tax returns. /individuals/super/growing-your-super/keeping-track-of-your-super?=redirected_superseekerFind your lost super Australians have billions of dollars in lost super with the Australian Taxation Office (ATO) and some of it could be yours. You can use this application to transfer your ATO-held unclaimed super money (USM) to either your: KiwiSaver scheme provider, or. In fact, there’s $16 billion in lost and unclaimed super money with the Australian Taxation Office (ATO) 1 —some of it might be yours. balance as cash. You can also search online via myGov. Super providers are required to report and pay super to the ATO once it reaches certain USM category requirements. With your consent we may send personal information such as your full name, date of birth, address, and tax file number (if held) to the ATO. An improved Super Seeker website can help you search for your missing and unclaimed super. Download this form – Application for payment of ATO-held superannuation money (NAT 74880, PDF 261KB) This link will. 1 billion since last financial year,” Rosenzweig said at the Conference of Major. If you did an unclaimed money search and found some money, you should lodge a claim. 13 11 42 (lodgment issues) Phone 13 72 86 and select Fast Key Code 1 3 3. track of some of your super. super-super-search. This can be done simply by filling out the ATO Searching for lost and unclaimed super form and mailing it together with certified copies of the death certificate and either the Will (if available); Grant of Probate; or. Lost members register – protocol Last modified: 02 Mar 2022 QC 24734 Unclaimed super money are amounts you are required to report and pay to the ATO under the. What to do when someone dies, getting authority to deal with the ATO, lodging a final tax return, and trust tax returns. On, or after 1 January 1957. entitled to be paid your ex-spouse’s super in a divorce, and the fund is unable to contact you. Open a super account. You can use the SG eligibility decision tool to find. If an alternate fund cannot be determined, we will. apply for a franking credits refund. 1 billion since last financial year, taking the total to $16 billion. Your member number will always be on your annual statement, and it's often on letters we send you. For any operational enquiries, contact Super CRT using the Super Enquiry Service (Google Chrome or Mozilla Firefox are recommended). Usually all you require is the TFN also known as Tax File Number and, when you wish to transfer the unclaimed super to the preferred super fund, the membership of the super fund. au Find Lost Super Ato|Find my Super Ato|Lost Super Funds |Super Seeker Australia - FindSuper wiilovemario. If there's been a change in the member’s ‘lost status’ account attribute, report that information by 30 April. This move by the…According to the latest Australian Taxation Office (ATO) SMSF statistics for 2023, there are 606,217 SMSFs in Australia managing $889. Previous ATO figures shared with ABC News show that last financial. Super funds currently hold $10. There are over six million lost and Australian Taxation Office (ATO) super accounts with a total value of. com. If you don’t know your other fund’s details or think you have lost super with the ATO you can search for your super through your online account. 5% on 1 July each year until it reaches 12% in 2025. small lost member accounts and inactive accounts of unidentifiable members. These are amounts… ⚽️🏀🏈 Which sports teams are we buying with the unclaimed super?It should reduce the amount of lost or unclaimed super owing to employees. Within the space of an informative phone conversation, I was well aware of my existing super situation and what my options were. Services, support and obligations for super funds regulated by the Australian Prudential Regulation Authority (APRA). Could some of this. You can then find and consolidate your superannuation. Franking credit refunds. Create a myGov account. If you are unable to access the service, you can find out how on Accessing Super Enquiry Service for APRA funds. Payment method for SuperStream. This is because West State Super is now a closed scheme. Lost super and consolidation. Like Fiona, a simple super search could help you track down money that belongs to you. +61 3 9268 8332. kxhoven (Newbie) 10 Mar 2023. gov. Generally, a super account is an inactive low-balance account if all of the following criteria are met: no amount has been credited to the account within the last 16 months. To help compare options and choose a super fund that meets your needs you can:To search for and claim your lost superannuation, go to the Australian Taxation Office's searching for lost super page (phone 13 28 65). up to $27,500 in. 3. To find out if you have ATO-held super, use either: our online services sign in to myGov select Australian Taxation Office select Super, then Fund details the ATO app. When super funds wind up they transfer the funds to a new successor fund, which would've happened to you when your old super fund closed. Looking on a payment summary (provided by your employer) or your super statement. This document provides answers to the following common questions which were asked during the August 2019 Unclaimed money, lost member and inactive low-balance account reporting obligations webinar. Superannuation. Be prepared to provide the following information upon request: your personal details. the account balance is less than $6,000. Report this post Report Report. The ATO then displays all superannuation accounts reported for the previous two years by superannuation funds that are matched to a Tax File Number on the myGov ATO individual superannuation portal. 1 - 2 ATO – searching for lost super. au Find Lost Super Ato|Find my Super Ato|Lost Super Funds |Super Seeker Australia - FindSuper wiilovemario. 2 There are no paper forms to sign or mail in. gov. It will continue to increase by 0. The ATO in 2018 found over 540,000 active, lost and unclaimed super accounts worth more than $4. We'll email you an application ID number so you can pick up where you left off if you don't want to complete the process today. tax file number (TFN) name. Upon receipt of an application by a person the lost member account belongs to, or on the ATO’s own initiative, we must pay the money to: a complying super fund the member (if a condition of release is met) the beneficiaries or the legal personal representative (in the event of their death).