This article outlines the procedures that are followed in the distribution and payment of death benefits. It further outlines the provisions of section 37C of the South African Pension Funds Act, 24 of 1956, which takes into account the wishes of the deceased in the nomination form when allocating a death benefit. It further highlights that the nomination of beneficiaries by the deceased in the nomination form does not mean that those beneficiaries will be entitled to all the benefit. The wishes of the deceased are only one of the factors. The crucial factor for allocation of benefits is dependency. Death benefits do not form part of the deceased's estates and are not subject to the common law of succession.