1. The categories of persons who are eligible to be members of the scheme.
2. Whether or not membership of the scheme is a condition of employment and the categories of persons (if any) to whom such a condition applies.
3. The conditions of membership.
4. How members' contributions are calculated.
5. How employers' contributions are calculated.
6. Whether the scheme is approved under Chapter II of Part I of the Finance Act, 1972 or Chapter I of Part 30 of the Taxes Consolidation Act, 1997, and, if not, whether an application for such approval of the scheme is under consideration by the Revenue Commissioners.
7. Whether the scheme is a defined benefit scheme or a defined contribution scheme for the purposes of the Pensions Act, 1990.
8. What benefits, if any, are payable under the scheme, and how they are calculated.
9. The conditions on which benefits are paid and any options relating thereto.
10. Which benefits, if any, are payable only at some person's discretion.