I can't find he answer anyplace on the web (so far) so I'll try the brains trust .. when a widow inherits SERPS, (at 100%, 50% or whatever, depending on ages of those involved) does the SERPS she inherits have the same contracted out deduction applied as was applied to it when the original partner was getting it?
i.e. 'A' was getting £40/mo SERPS, which was £100 less £60 Contracted out deduction. They die after retiring. Does their widow get x% of the £40, or x% of the £100??