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Only high court Letters of Administration are valid for accessing pension benefits, says PTAD

The Pension Transitional Arrangement Directorate (PTAD) has clarified that only valid Letters of Administration issued by a State High Court or the FCT High Court will be accepted for processing

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The Nation
February 18, 2026·3 min read

The Pension Transitional Arrangement Directorate (PTAD) has clarified that only valid Letters of Administration issued by a State High Court or the FCT High Court will be accepted for processing and accessing a deceased pensioner’s benefits.

The agency said Letters of Administration granted by Magistrate or Customary Courts are not admissible, stressing that the issuance of such documents is a judicial function reserved exclusively for the Probate Division of the High Court.

According to PTAD, a valid Letter of Administration must contain specific features, including the name of the High Court, name of the deceased, date granted, place of death, names and addresses of beneficiaries, value of the property, registration number, and most importantly, the official seal of the court.

“The red seal or official seal of the court must be affixed to authenticate the document,” the agency stated, noting that without the seal, the document cannot be regarded as genuine.

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Enrolment of Order Not a Substitute

PTAD further clarified that an Enrolment of Order which is a summary of a court’s judgment cannot be used in place of Letters of Administration.

While an Enrolment of Order may serve enforcement purposes, it does not appoint administrators of a deceased person’s estate and therefore cannot be used to access pension death benefits.

Conflicting Documents

On cases where there is a discrepancy between the Record of Service and the Letters of Administration, PTAD explained that the latter takes precedence, provided it was issued by a court of competent jurisdiction.

However, where there are conflicting Letters of Administration, the Directorate may rely on official service records to determine rightful beneficiaries.

Beneficiaries abroad

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For beneficiaries residing outside Nigeria, PTAD said such individuals may execute a Power of Attorney in favour of those in Nigeria. The document must be duly authenticated by a Notary Public or Commissioner for Oaths.

However, the agency maintained that pensioners themselves cannot be represented during verification exercises, even with a Power of Attorney, stressing that pension verification is personal and requires physical presence.

Affidavits and Lost Documents

PTAD also outlined requirements for affidavits used in benefit processing, stating that affidavits must contain the heading of the court, full details of the deponent, purpose of the declaration, signature, and endorsement by a Commissioner for Oaths or Notary Public.

In cases where original documents were lost in incidents such as fire outbreaks, the agency said an affidavit alone would not suffice. A Police Extract and a letter of introduction from the pensioner’s former Ministry, Department or Agency are also required.

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Uncertified photocopies of documents are generally not acceptable unless accompanied by a Certified True Copy or an affidavit explaining the absence of the original.

Safeguarding Pension Funds

The Directorate said the guidelines are aimed at preventing fraud, ensuring transparency, and guaranteeing that death benefits are paid strictly to legally recognised beneficiaries.

Industry observers note that the clarification is expected to reduce disputes and delays in processing pension death benefits, while reinforcing compliance with existing probate and pension regulations.

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