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This website contains information of general guidance on matters of interest for the personal use of the reader, who accepts full responsibility for its use. The information is not intended to constitute legal, accounting, tax or other professional advice or services and, as such, it should not be used as a substitute for consultation. Users should obtain professional advice concerning specific projects or matters before making any decision.

Pension Review Services is not responsible for any errors or omissions, or for other consequences or losses resulting from the use of or reliance on this information. All information in this site is provided "as is" with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. Nothing herein shall to any extent substitute for the independent investigations and the sound technical and business judgment of the reader. Statutory laws and regulations are continually changing, and can be interpreted only in light of particular factual situations. If any of the foregoing is not fully enforceable for any reason, that remaining shall nevertheless continue to apply.

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