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    <title>Assessment on retirement or death of participant.</title>
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    <description>Separate assessments are required where one unincorporated body succeeds another due to retirement of all participants or death of a participant; the succeeding body is treated as the successor and the other as the predecessor, and assessments are made separately in accordance with successor-predecessor assessment procedure.</description>
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      <description>Separate assessments are required where one unincorporated body succeeds another due to retirement of all participants or death of a participant; the succeeding body is treated as the successor and the other as the predecessor, and assessments are made separately in accordance with successor-predecessor assessment procedure.</description>
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