34. For the purposes of section 73 of the Act, on the death of a member who was receiving variable payments, the member’s spouse or, if there is no spouse, the member’s successors, shall be entitled to a benefit the amount of which is equal to the balance of the member’s accounts, including interest accrued to the date of payment, or to a transfer of all or part of the amount to a pension plan provided for in section 28 and chosen by the spouse or, if there is no spouse, the member’s successors, to the extent permitted by tax rules.