(1) 5Examples of the risk factors relevant to retail clients’ exercise of open market options include:
- (a) the client’s age and intended retirement date;
- (b) the amount of the client’s pension savings;
- (c) if there are ongoing employer contributions;
- (d) the existence of means-tested benefits;
- (e) protection under the compensation scheme; and
- (f) the client’s need to review, make further decisions about, or take further actions in relation to their pension savings depending on their intended investment objectives.
Step 2: identify which warnings to give a retail client
COBS 19.4.8E R 01/11/2019
5To provide appropriate retirement risk warnings a firm must:
- (1) using information held about the retail client and their open market options, identify what risk factors are most likely to be present; and
- (2) provide appropriate retirement risk warnings to the retail client in relation to the risk factors identified in (1).
COBS 19.4.8F G 01/11/2019
5If it is unclear whether a risk factor is present, a firm should assume that the risk factor is present and give the client the appropriate retirement risk warning.
COBS 19.4.8G G 01/11/2019
5 COBS 19.4.8J requires a firm to use only one A4-sized page for a client’s retirement risk warnings. A firm should prioritise those risk warnings it considers to be the most relevant to the retail client’s exercise of open market options.
COBS 19.4.8H R 01/11/2019
5Retirement risk warnings which are provided between:
- (1) four to ten weeks before the client reaches 55 years of age; and
- (2) seven months before the retail client’s intended retirement date,
must include a clear and prominent statement that accessing pension savings at this point in time may not be the best option.
COBS 19.4.8I R 01/11/2019
5The firm must provide the retail client with the following information separately to the retirement risk warnings:
- (1) the key assumptions that were used to prepare the retirement risk warnings; and
- (2) the personal data it relied on to provide the retirement risk warnings.
Presentation of retirement risk warnings
COBS 19.4.8J R 01/11/2019
- (1) 5The retirement risk warnings must not exceed a single side of A4-sized paper when printed.
- (2) The requirement in (1) does not apply if a retail client asks for the retirement risk warnings to be provided in an accessible format and the fulfilment of that request will necessitate the use of more than a single side of A4-sized paper.
Reminder
COBS 19.4.9 R 01/11/2019 RP
4At least six weeks before the retail client’s intended retirement date the firm must:
- (1) remind the client about the open market options statement;
- (2) tell the client what sum of money will be available to exercise open market options;
- (3) provide the client with a clear and prominent statement recommending that the client uses the pensions guidance and that appointments are available;5 and
- (4) recommend that the client seeks appropriate guidance or advice to understand their options at retirement.
COBS 19.4.10 R 01/11/2019 RP
4The reminder must not include financial promotions5 for a pension decumulation product.
Key features illustrations
COBS 19.4.11 R 10/10/2016 RP
4A firm must not provide a key features illustration to a retail client for a pension decumulation product, excluding a small lump sum payment, unless:
- (1) it is required to provide the client with the key features illustration in accordance with the rules on providing product information to clients ( COBS 14.2.1R );
- (2) without prompting by the firm, the client requests the key features illustration;
- (3) it includes a key features illustration for each of the pension decumulation product options that it offers; or
- (4) it includes multiple key features illustrations as indicative representations of each of the pension decumulation product options that it offers.
Communications about annuity options
COBS 19.4.12 R 10/10/2016 RP
4When a firm communicates with a retail client about their pension annuity options the firm must provide the client with information about how their circumstances can affect retirement income calculations and payments for pension annuities offered by the firm and on the open market.
COBS 19.4.13 G 10/10/2016 RP
4For the purpose of COBS 19.4.12R , examples of the circumstances which can affect retirement income calculations and payments include:
- (1) the client’s marital status;
- (2) whether the client has dependants;
- (3) whether the pension annuity provides a fixed, increasing or decreasing income;
- (4) the certainty of income associated with an annuity;
- (5) the client’s state of health; and
- (6) the client’s lifestyle choices.
Communications about drawdown and uncrystallised funds pension lump sum options
COBS 19.4.14 R 10/10/2016 RP
4When a firm communicates with a retail client about their drawdown pension and uncrystallised funds pension lump sum options, the firm must provide the client with such information as is necessary for the client to make an informed decision including, where relevant, information about:
- (1) how the remaining fund is invested;
- (2) sustainability of income over time including;
- (a) the extent to which any income is guaranteed; and
- (b) implications of full encashment on the client’s retirement income;
Communications about options to access pension savings
COBS 19.4.15 G 26/11/2021 RP
4A firm should ensure that when it makes any communication with a retail client concerned with the client’s options to access their pension savings it has regard to the fair, clear and not misleading rule, the client’s best interests rule and Principles 6 and 7. In particular a firm5 should:
- (1) refer to the contents of the MoneyHelper7 fact sheet to identify what information might assist the client to understand their options;
- (2) consider whether it needs to include or refer to any information contained in the MoneyHelper7 fact sheet;
- (3) ensure that the content, presentation or layout of any:5
- (a) pension decumulation product information; or 5
- (b) information provided in accordance with COBS 19.4.6AR(2)(e) , including information accessed via hypertext links or online calculators, 5
does not disguise, diminish or obscure important information or messages contained in the fact sheet or the single page summary document;5
Signposting pensions guidance
COBS 19.4.16 R 01/11/2019 RP
- (1) 4When a firm communicates with a retail client about the retail client'spersonal pension scheme, stakeholder pension scheme, FSAVC, retirement annuity contract or pension buy-out contract which is provided by the firm, unless the circumstances in (2) apply, the firm must:
- (a) refer to the availability of the pensions guidance;
- (b) offer to provide the client with information about how to access the pensions guidance; and
- (c) include a recommendation that the client seeks appropriate guidance or advice to understand their options at retirement.
- (a) the firm communicates with the client for a purpose other than:
- (i) encouraging the client to think about their open market options; or
- (ii) facilitating access to the client's pension savings; or
COBS 19.4.17 G 10/10/2016 RP
4An example of behaviour by or on behalf of a firm that is likely to contravene the client's best interests rule or Principle 6 and may contravene other Principles is for a firm to actively discourage a retail client from using the pensions guidance, for example by:
- (1) leading the client to believe that using the pensions guidance is unnecessary or would not be beneficial; or
- (2) obscuring the statement about the availability of the pensions guidance or any other information relevant to the exercise of open market options.
Tax implications
COBS 19.4.18 R 10/10/2016 RP
4If a firm receives an application from a retail client to access some or all of their pension savings, the firm must provide the client with a description of the tax implications before the client accesses their pension savings.
COBS 19.4.19 R 10/10/2016 RP
4A firm is not required to provide the information in COBS 19.4.18R where it is provided in accordance with COBS 14.2.1R .