[Part 3E+W+SInformation to be Given to Members Having an Opportunity to Transfer Flexible Benefits
11. A statement that the member has an opportunity to transfer flexible benefits to one or more different pension providers.E+W+S
12. A statement that different pension providers offer different options in relation to what the member can do with the flexible benefits, including the option to select an annuity.E+W+S
13. A statement that different options have different features, different rates of payment, different charges and different tax implications.E+W+S
14. Either—E+W+S
(a)a copy of guidance that explains the characteristic features of the options referred to in paragraph 13 that has been prepared or approved by the Regulator; or
(b)a statement that gives materially the same information as that guidance.]