(1) The trustees of a scheme or trust RAC shall provide the following key information for members in the Pension Benefit Statement -

(a) personal details of the member concerned including a clear indication of his or her retirement age,

(b) the name of the scheme or trust RAC and its contact address and identification of the scheme or trust RAC of the member,

(c) where applicable, information on full or partial guarantees under the scheme or trust RAC and if relevant, where further information can be found,

(d) information on pension benefit projections based on the retirement age as specified in subparagraph (a), and a disclaimer that those projections may differ from the final value of the benefits received and, if the pension benefit projections are based on economic scenarios, that information shall also include a best estimate scenario and an unfavourable scenario, taking into consideration the specific nature of the scheme or trust RAC,

(e) information on the accrued entitlements or accumulated capital taking into consideration the specific nature of the scheme or trust RAC,