SCHEDULES
SCHEDULE 2Basic information
PART 1Information to be given by occupational pension schemes that fall within paragraph 1 of Schedule 1
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The following information about benefits payable under the scheme (referred to in this paragraph as “benefits”)—
a
what the benefits are;
b
how benefits are calculated;
c
how the scheme defines pensionable earnings, if appropriate;
d
how and when benefits in payment are increased, if appropriate;
e
the rate at which rights to benefits accrue, if appropriate;
f
the conditions on which benefits are payable;
g
when benefits (including survivor’s benefits) are payable.