(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 scheme or trust RAC;

(b) information relating to the -

(i) annual reports referred to in section 55 of the Principal Act,

(ii) annual accounts referred to in section 56 of the Principal Act, and

(iii) statement of investment policy principles referred to in section 59(1B) of the Principal Act;

(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; and

(d) information on the level of benefits, in case of cessation of employment.

(2) In addition to the information referred to in paragraph (1), where members bear investment risk and where an investment option is imposed on the member by a specific rule specified in the scheme or trust RAC, the Pension Benefit Statement shall indicate where additional information is available.