The Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997

4.  In the case of—

(a) an active member, the information specified in either (the trustees having the option to choose which one) head (i) or (ii), together with the information specified in head (iii)—

(i) the amounts of his own benefits and of his survivors' benefits which would be payable from normal pension age or death if his pensionable service were to terminate within one month of the date on which the information is furnished to him, calculated without regard to possible increases in his salary;

(ii) the amounts of his own benefits and of his survivors' benefits which would be payable from normal pension age or death thereafter if his pensionable service were to terminate on his attaining normal pension age, calculated without regard to possible increases in his salary;

(ii) except in the case of a simplified defined contribution scheme, the amount of any death in service benefits that would be payable if the member were to die on a specified date which is within one month of the date on which the information is furnished to him, with details of how those benefits are calculated;

(b) a deferred member, the date pensionable service ceased and the amounts of his own benefits and of his survivors' benefits payable from normal pension age or death,

and in either case, the information must include—

(i) the date on which the member’s pensionable service commenced;

(ii) the accrual rate or formula for calculating the member’s own benefits and any survivors' benefits;

(iii) the amount of the member’s pensionable remuneration on a specified date being, in the case of an active member, the date on which the information is furnished to him or a date within one month thereof, and in the case of a deferred member, the date pensionable service ceased; and

(iv) details of how any deduction from benefits is calculated.