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Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision (IORPs) (recast) (Text with EEA relevance) article 40 CELEX: 02016L2341-20250117 Supplementary information
1. The Pension Benefit Statement shall specify where and how to obtain supplementary information including: (a) further practical information about the member's options provided under the pension scheme; (b) the information specified in Articles 29 and 30; (c) where applicable, information about the assumptions used for amounts expressed in annuities, in particular with respect to the annuity rate, the type of provider and the duration of the annuity; (d) information on the level of benefits, in case of cessation of employment. 2. For pension schemes where members bear investment risk and where an investment option is imposed on the member by a specific rule specified in the pension scheme, the Pension Benefit Statement shall indicate where additional information is available. |