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    2020-10-26

COBS 19 Annex 4B 1Transfer value comparator

This annex belongs to COBS 19.1.3AR.

Transfer value comparator2

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2The firm must:

(1)

revalue the future income benefits in COBS 19.1.3AR(1) by projecting them to the date they would normally be paid in accordance with the assumptions in COBS 19 Annex 4C 1R(4);

(2)

determine the estimated future cost of the pension annuity in accordance with the assumptions in COBS 19 Annex 4C 1R(2); and

(3)

apply the rate of return and charges in COBS 19 Annex 4C 2R to the amount determined in (2) to determine the estimated value needed at the calculation date.

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