Zakaah on provident funds

We assume that your query pertains to an involuntary provident fund imposed upon you by your employer. We also understand that you have nominated your wife as the sole beneficiary of the fund. Now, if you pass away before the fund reaches maturity, and the funds are paid out directly to your wife, then she will be required to pay Zakaat when her next Zakaat date comes in (after receiving the funds). She will not be required to pay Zakaat before the pay-out.