What is pension? Pension accrual 7 8 Value transfer 20 Incapacity for work Options 14 16 Surviving Dependants Pension 11 A brief guide to your pension scheme More information Divorce 21 19 To learn more,
Pensioenfonds TNT Express Administrator of your pension Pensioenfonds TNT Express As a TNT employee, the TNT collective wage agreement applies to you. This collective wage agreement also includes the pension agreement. It sets out the pension arrangements between the employer and the employee. The agreement is administered by Pensioenfonds TNT Express. Pensioenfonds TNT Express sees to it that all arrangements in the pension agreement are implemented correctly. Pensioenfonds TNT Express also ensures that your pension is administered properly and that when you retire, it is paid out to you. The pension scheme The pension planner Pensioenfonds TNT Express offers an average pay scheme. Under this scheme you annually accrue pension over the salary you receive that year. Your final pension is based on the average salary you earn in the years you work. You will find the pension planner at:. From the moment you receive your first pension statement, you can use the planner to make your own pension calculations to determine, for instance, if you can take early retirement. The pension scheme combines the following pension types: retirement pension, surviving dependants pension and disability pension. Your retirement pension is paid as soon as you retire and stops when you pass away. Do you have any questions after reading this brochure? Or would you like to know more? Then go to, the website of Pensioenfonds TNT Express. The average pay plan is a defined benefit agreement If you have any questions and/or comments, you can call us at (050) 522 50 90, or contact us by email at deelnemer@pensioentntexpress.nl. You can reach us Monday to Friday, from 9 a.m. to 5 p.m. 2 Pensioenfonds TNT Express A brief guide to your pension scheme 3
Frequently asked questions and the corresponding answers What do I do if I have several employment contracts? People who have several employment contracts with TNT, take part in the pension fund separately for each employment contract. It goes without saying that each employment contract must meet the conditions for participation specified (see page 7). Employees with more than one employment with TNT therefore qualify for more than one pension. I am not yet 21 years old. How does this apply to me? If you are not yet 21 years old, but do meet the other conditions, you are insured for the risk of death and disability. The partner pension, the orphan s pension and the disability pension to which your surviving dependants are entitled are all calculated as if you were 21 years old. What if I have a fixed-term employment contract? Some employees are not covered under the TNT collective wage agreement because they have an employment contract for a few months only. Employees who for this reason are not covered under the TNT collective wage agreement and are therefore not covered under the pension scheme, are insured for the risk of death. That means they only qualify for a partner and orphan s pension. What happens to my pension accrual if I take parental leave? What happens to my pension accrual if I am on parental leave? If you and your partner have a baby, you qualify for parental leave. Although you will be working less for a while, you will continue to accrue pension during your leave. This will be pro rata the accrual of the pension at the time you went on leave. What happens to my pension accrual if I am on unpaid leave? If you take unpaid leave, you accrue no pension. The cover of the risk of death remains as is for a period of 18 months. It is also possible to continue participation during the unpaid leave in full and therefore continue to accrue pension. However, in that case you will be responsible for paying all contributions for the pension and Anw gap insurance (if you took part in this before you took leave). What happens to my pension accrual if I am on leave via my Life Course Savings scheme? Leave taken as part of the Life Course Savings scheme is also a form of unpaid leave. This means that the risk of death continues to apply but that you no longer accrue a retirement pension. Again, you may opt to continue participation for your own account. You will find more information about the Life Course Savings Scheme and pension accrual on the TNT Intranet. You can also get a copy from your Personnel department. Can my pension be commuted? Pensioenfonds TNT Express has the right to commute small pensions. These are small pensions to be paid out on retirement, usually because the participant worked for TNT for a short period of time only. When commuting a small pension, all future pension entitlements are converted into payment at once, as a commutation amount. Every year, a pension commutation cap is set. To see how much this is, go to. The pension fund may commute a pension no sooner than two years after participation in Pensioenfonds TNT Express has stopped. During those two years you may transfer the accrued pension to the pension administrator of a new employer, if applicable. But never without your approval, of course. If the pension fund decides to commute the pension, you will be paid the commutation value of the accrued pension as a lump sum. This means you will receive no more pension benefits on your retirement date. The pension fund will notify you if the fund plans to commute your pension entitlement. What can I do if I find that my pension has not been calculated correctly? If you have any questions about your pension, you can contact the Pension Desk (see page 21). If you believe that your pension has not been calculated correctly, you may object to the board of the pension fund. Other interested parties, such as surviving partners or orphans, may also make such objections. The board will decide on the matter within a reasonable term. You will be informed of the decision on your objection in writing by Pensioenfonds TNT Express. If you disagree with the board decision, you may appeal to the Disputes Committee within 30 days. This committee has been set up to decide on disputes regarding the application of the regulations. If you disagree with the decision by the Disputes Committee, you may contact the Ombudsman for Pensions. It will give a (non-binding) advice, following mediation if applicable, to the pension fund board. If the pension fund board decides not to follow the advice of the Ombudsman, the matter can be put before a court. The procedure is set out in the regulations of the Disputes Committee, attached to the pension scheme. The pension regulations are published at. What does it cost to accrue a pension? Pensions are an expensive term of employment. Your employer must pay a contribution, and you also contribute. The sum deducted from your wages each month and paid towards the costs of the pension scheme (the participants contribution) is determined by the social partners as part of the collective wage negotiations. If you participate in an Anw-gap insurance you pay a premium (see ). This premium, deducted every month from your salary, is calculated periodically. 4 Pensioenfonds TNT Express A brief guide to your pension scheme 5
What is pension? What is it used for? Pensions usually refer to future income. However, it is important that you are properly informed about your pension and your pension scheme. That is because pensions are more than just retirement pensions. They also provide income in case you become incapacitated for work or pass away. And there may be other situations in which it can be important that you know what your pension is; for instance if you change jobs, get married, cohabit or divorce. This brochure outlines your pension scheme, which Pensioenfonds TNT Express introduced on 1 January 2015. The Dutch pension system is based on three pillars. Part of your pension is paid by the government (the so-called AOW pension). Another part you save up for via Pensioenfonds TNT Express provided by your employer. The third part you arrange for personally by investing or saving funds, or by taking out private insurance. You take part in Pensioenfonds TNT Express if you: Have an employment contract with TNT Are over 21 Are covered under the TNT collective wage agreement. You start to build up pension from the effective date of your employment contract, or when you turn 21. From that date you will build up your pension under an average pay scheme. The pension amount depends on your salary and years of service. You will receive this pension when you retire. If you become incapacitated for work, you may be entitled to a benefit from the pension fund, and your partner and/or children may receive a pension if you pass away. Your pension accrual stops when you no longer fulfil the conditions for participation. Accrual will in any case stop if you: Retire Leave TNT Pass away. Participation will not end if you are entitled to continuation of the pension accrual. For instance as the result of incapacity for work or parental leave. For the full pension scheme regulations, go to You start to build up pension from the effective date of your employment contract or when you turn 21 while in employment For more information about the role of Pensioenfonds TNT Express, its board and administration, please go to 6 Pensioenfonds TNT Express A brief guide to your pension scheme 7
How much pension do I accrue? Here is an example If you retire, you want to be If you work part-time, you certain that you have enough accrue pension in proportion income to live on. But how much will you actually get? And what to the time you work are the various components of the pension? Calculation example pension accrual full-time employee Janet is a full-time TNT employee. Her fixed annual salary amounts to 24,000, which includes her holiday allowance. This is before addition of the 2,000 TOT allowance. The offset is set at 12,953. The annual pensionable base is calculated as follows: (fixed annual salary - offset) + TOT per year = pensionable base ( 24,000 12,953) + 2,000 = 13,047. Janet accrues 1.875% pension over the pensionable base. That is 244.63 per year. The amounts Janet saves up each year will form her pension when she turns 67. Janet wants to retire at 67. She will have worked at TNT for 35 years. Janet will receive: pensionable base x accrual percentage x years of participation = 13,047 x 1.875% = 244.63. 35 x 250.46% = 8,562* gross per year This is Janet, a full-time TNT employee Under the Pensioenfonds TNT Express pension scheme you accrue a lifetime retirement pension. This pension is paid out for life, from the moment Pensionable salary Your pension accrual is calculated based on the following: Your salary Your holiday allowance Your allowance for working irregular hours (TOT) and the TOT phasing-out scheme Your personal allowance exceeding the final salary Calculation example pension accrual part-time employee you retire. The standard retirement age is 67, but you may also opt to take early retirement (from your 60 th birthday at the earliest). for job specific reasons The part of the salary exceeding the end salary in that scale From 1 January 2015 you can no longer build up any pension via the pension fund over any salary exceeding 101,519. Jack will retire at 67. He will have worked at TNT for 35 years. Jack does not work full-time. He has a contract for 24 hours per week. Just like Janet he earns 24,000 at full-time employment, but as he works part-time, Jack accrues pension over only 24 of the 39,25 hours. That is 61%. The offset is 12,953 and These are the components of your total pensionable the TOT is 1,250. The part-time factor = 0.61 (24 of 39.25 Accrual of your pension Under the average pay scheme that applies to you, you salary. For more information, please see the collective wage agreement. The percentage of your annual pension accrual in your pension scheme is 1.875% of the pensionable base. The pensionable base consists of your pensionable hours) the average TOT per year (variable income) = 1,250. The (average) pensionable base is calculated as follows: ((annual salary full - offset) x part-time factor) + average TOT This is Jack, a part-time accrue a slice of your pension annually, calculated based on the salary you receive that same year. Your final pension is based on the average salary you earn in the years you work. salary minus the offset. Part-time workers per year = pensionable base (( 24,000-12,953) x 0.61)) + 1,250 = 7,988.67. TNT employee If you work part-time, you also take part in the pension Jack accrues 1.875% pension over the pensionable base. Because you will also get a state pension, you do not build scheme, and build up a pension pro rata the time you work. This is 149.79 per year. The pension Jack will receive is up a pension over your full salary. The deducted amount is The offset for part-time employees is calculated pro rata therefore 35 x 149.79 = 5,243* gross per year. called the offset. The offset is that part of your income for the number of hours you work of a full working week. which you accrue no pension. The offset is established For example, if you work 60% an offset of 60% applies. each year, and listed at. All TNT employees accrue pension pro rata their salaries. * Please note: The calculations are based on Janet and Jack earning the same wages throughout their careers. The above calculations merely give an indication of the pensions participants can accrue. The example does not take into account any indexation. 8 Pensioenfonds TNT Express A brief guide to your pension scheme 9
We will send you an application form some six months before your retirement date Surviving dependants pension For your partner and children To care for your partner and any children after you pass away, you need to make arrangements. Pensioenfonds TNT Express offers a so-called surviving dependants pension. The surviving dependants pension consists of: Partner pension and Orphan s pension. Increase of your pension: indexation policy If in the past no increase was possible due to a lack of Partner pension If you live with someone outside of marriage (and your Pensioenfonds TNT Express aims to adjust the pension funds the pension board may decide to award indexation If you pass away during employment, your partner is entitled partner is not registered) and you pass away while in you build up, and the pension payments, to inflation every not (fully) paid in the past after all. But only if the pension to partner pension. Payments start on the first of the month employment, your partner will need to demonstrate that: year. It is based on the increase of the consumer price index fund has sufficient financial resources. This is referred to following your decease and continue up to and including the You have run a joint household for six months or more, (CPI)* of Statistics Netherlands (CBS) from November to as catch-up indexation. month of the decease of your partner. and November, with a maximum of 4%. We call it indexation. Applying for your pension If you pass away after your retirement date, your partner is You have a cohabitation contract that was signed at least six months before your time of death, and You do not automatically qualify for indexation, as Pensioen- You need to apply for the payment of your pension in writing. also entitled to partner pension, except if you exchanged You and your partner lived together at the same fonds TNT Express must have sufficient financial resources Some six months before your retirement date (the first of the the partner pension for a higher retirement pension on your address at least six months prior to the decease. to grant it. The board decides each year if the accrued pension month following your 67 th birthday) we will send you an retirement date. When you retire it is important therefore and pension payments are to be adjusted. Indexation is application form. to consider your need for a partner pension cover. always conditional. You are then given a number of options for a pension that Your partner is entitled to partner pension if you: Take note: * This regards the All households, derived price index. meets your needs. For instance, if you would like to receive Are married If you decease after you retire, the marriage, registered Indexation target more pension for a limited period of time. You will read more about these options from page 16. If you would like to retire Are in a registered partnership Are cohabiting outside marriage. partnership or joint household must have commenced before the retirement date. The pension fund aims to increase the pension you accrue and the payments each year by 80% of the general before you turn 67 you will need to apply for this. Cohabitation outside of marriage cost of inflation. For instance: In principle, if the prices If you live with someone outside of marriage, you do not go up by 1%, and the pension fund has sufficient funds, need to report your partner to the pension fund. You can pension payments will go up by 0.8% in principle. This is based on the pension contribution paid each year and Related topic do this when you retire, if you so wish. If you do not register your partner when you retire, your partner will not receive the anticipated return on investment. Your options, page 16 a partner pension after you pass away. Pensioenfonds TNT Express aims to adjust the pension you build up, and the pension payments, to inflation every year. More information is available at Think about your pension 10 Pensioenfonds TNT Express A brief guide to your pension scheme 11
The partner pension If you pass away before your retirement date, the partner pension is 70% of the attainable retirement pension (including the pension accrual over any variable pensionable income). The attainable retirement pension is calculated based on the years of participation between your decease and the retirement date. In the event of your decease after the retirement date, the partner pension is up to 70% of the retirement pension. The amount of the partner pension depends on the moment you entered into service and the choices you made at the time of retirement. Orphan s pension Upon your decease any children you have will receive an orphan s pension if they: Are not yet 18 Are in college and meet the conditions of the pension regulations, and are under 27. Suppose your partner remarries If your partner remarries or lives with a new partner after you pass away, the partner pension is calculated again. The years between your decease and the retirement date do not count as membership years. Your partner is obliged to inform the fund immediately if he or she remarries, enters into a registered partnership or runs a joint household. The amount of the orphan s pension The orphan s pension is 20% of the partner pension per child, for up to five children. If you have more than five children, the orphan s pension for five children is divided equally over the total number of children you have. For instance, if you have seven children, each child will receive 5/7 th share of the calculated orphan s pension. Together, the children will receive 100% of the partner pension. What if I do not have a partner? If you do not have a partner, you still accrue partner pension because you may have a partner in the future. That means there is a provision for a partner pension. If you find a partner after retirement and pass away, your partner will not receive a partner pension. Are you retiring, and do you not have a partner? Then you will receive a higher retirement pension. You must state this on the application form you will receive from the pension fund at such time. Are the provisions under the Surviving Dependants Act adequate? If someone passes away, this often has financial conse quences for the surviving partner and children. The government wants surviving dependants to be insured of a basic income. That is why they are entitled to a payment under the Surviving Dependants Act (Anw). However, payment is subject to conditions. Moreover, the Anw benefit is means tested. In some cases there may be no entitlement to an Anw benefit, or only a partial one. TNT employees may opt to take out additional insurance that mostly covers the risks and any negative financial implications, the so-called Anw gap. For more information, please see the Anw top-up scheme brochure. Take note: You are covered under this insurance unless you deregister within two months after joining the company. Calculation example Suppose the partner pension is 4,800. The orphan s pension per child (for up to five children) is: 20% of 4,800 = 960 gross per year Quite comforting to know that my children will be cared for financially Are you retiring, and do you not have a partner? Then you will receive a higher retirement pension Related topic Divorce, page 19 In some cases, surviving dependants are entitled not only to a partner pension, but to an additional benefit under the General Surviving Dependants Act (Anw) too. More information is available at www.svb.nl www.svb.nl 12 Pensioenfonds TNT Express A brief guide to your pension scheme 13
Suppose I become incapacitated for work What happens to my pension? If you are employed, you may become incapacitated for work. What happens to your income if you can no longer work, full-time or part-time? And what about your pension accrual? The rules are simple: only if you become incapacitated for work for more than 35% will you receive a state-funded WIA benefit. WIA is short for Work and Income according to Labour Capacity Act. Will this payment commence or is it increased while you take part in Pensioenfonds TNT Express scheme? Then you may qualify for: disability pension, and/or supplementary disability pension. Disability pension This pension commences at the time the employer If you fall sick, TNT has a legal obligation to continue to discontinues its payment of your salary and benefit during pay your wages for a stipulated period of time. When you sickness and invalidity in accordance with the TNT collective are (partially) incapacitated for work and no longer receive a wage agreement. The extra disability pension applies for salary from TNT, you may qualify for a benefit. This is usually as long as you are reassigned. two years after you become incapacitated for work. You will then receive a WIA benefit paid for by the state. The (maximum) WIA benefit is established each year; for more details, go to Your participation in the pension scheme during invalidity www.uwv.nl. As long as you are employed with TNT, you will be a member of the TNT Express Pension Scheme and your If you earned more than the maximum daily wage deter- pension accrual will continue. If your employment ends mined by the government for the WIA benefit before you due to your invalidity, you may qualify for the continued became unfit for work, the pension fund will pay you a accrual of your pension. This depends on your incapacity disability pension. The disability pension is based on the for work percentage. Pension accrual is continued only if benefit percentage used to establish the WIA benefit paid. your incapacity for work exceeds 35%. You may not accrue Supplementary disability pension more pension than you accrued annually before your employment was terminated. Suppose you are partially incapacitated for work and you are reassigned within TNT (to which the TNT collective If you are fit for work at the time your employment with wage agreement applies). In that case you are entitled to an extra disability pension. TNT ends, the right to a disability pension lapses. What happens to my pension if I can no longer work? For more information go to www.uwv.nl www.rijksoverheid.nl/onderwerpen/wia 14 Pensioenfonds TNT Express A brief guide to your pension scheme 15
Your options You have 4 options The Pensioenfonds TNT Express pension scheme offers four options: 1. Early retirement 2. Variable pension benefit 3. Partial retirement 4. Exchange partner pension for higher retirement pension. 1. Early retirement The standard retirement age under the pension scheme is 67. If you wish, you may also take early retirement, but not before you are 60. Please remember that if you opt to take early retirement, this will affect how much pension you will receive. If you retire before the age of 67, your retirement pension will be lower. because you accrue pension over a lower number of years, while the pension will have to be paid for a longer period of time. The reduction of your retirement pension depends on the number of years and months you retire sooner. The partner pension will also be lower, in proportion to the retirement pension. You may take early retirement at an age more than five years before your state retirement age only if your salary decreases accordingly. If you retire before the state retirement age, you may also opt to convert part of the lifelong pension into a temporary payment. This is called state retirement pension compensation. 3. Partial retirement You may take part-time retirement from the age of 60 and continue to work part-time. This is something you need to decide together with your employer. Your part-time pension will be based on the part-time percentage. For the percentage you continue to work, you will continue to accrue a retirement pension. 4. Exchange partner pension for higher retirement pension A partner pension will provide your partner with an income if you pass away. Together with your partner, you may also opt to reject the accrued partner pension when you retire. You will receive a higher retirement pension. This is called exchange. Your partner will lose his or her right to a partner pension if you pass away. Even if you are single you accrue partner pension. You can exchange it for a higher retirement pension when you retire. It is possible to take partial retirement and to continue to work part-time 2. Variable pension benefit It is possible to apply for a higher retirement pension during the first few years of your pension, followed by a lower pension for the remainder of your life. If you opt for a variable pension, this will not affect the partner pension, if applicable. Do you wish to calculate how the choices listed for your pension will affect you? Then use the pension planner at Even as a single you accrue partner pension. Did you know that? 16 Pensioenfonds TNT Express A brief guide to your pension scheme 17
The implications of divorce What happens to your retirement pension and partner pension? A divorce affects your pension. If you divorce or terminate a registered partnership, your ex-partner is entitled to part of the accrued retirement pension. This division of your pension is referred to as equalisation. You can arrange with your ex-partner the division of your pension. Dividing your retirement pension or not Your ex-partner is entitled to half your retirement pension if you were married or in a registered partnership. This concerns the part of your retirement pension you accrued when you and your partner were officially together. If you find a new partner after you have divorced, your new partner will also be entitled to a partner pension if you pass away. However, your new partner does not receive the full partner pension because part of it goes to your ex-partner as special partner pension. Fortunately, we were able to make good arrangements about the division of the pension You may also agree that one receives more than the other. In that case the following applies: your ex-partner will receive this pension from the moment you retire, for as long as you and your ex-partner live. If you pass away before you retire, no retirement pension is paid to your ex-partner. Does your ex-partner pass away before you do? Then the equalised share of the pension will be refunded to you. You may also decide, together with your ex-partner, not to divide your pension. Your ex-partner will not get anything and you will get the full pension. Partner pension After you pass away, your ex-partner is entitled to the partner pension you accrued until your divorce. This so-called special partner pension applies if you were married, in a registered partnership or cohabited. It is paid directly to your ex-partner after your decease, for as long as he or she lives. If you ex-partner passes away before you do, there is no beneficiary for this special partner pension. If you find a new partner after you have divorced, your new partner will also be entitled to a partner pension if you pass away For more information about how a divorce affects your pension, please read the brochure Pension in the event of divorce after 1 May 1995 you will find on the website A brief guide to your pension scheme 19
Value transfer More information Is value transfer a good idea? Having a pension managed by a single pension administrator has certain benefits. The pension will be administered by a single administrator. Moving your pension to a new employer is referred to as value transfer. Do you have any questions after reading this brochure? Or would you like to know more? Then go to, the website of the pension fund. Give us a call at (050) 522 50 90 or e-mail us your questions and/or suggestions: deelnemer@pensioentntexpress.nl. New at TNT: your pension Suppose you leave your former employer and start to work for TNT. You may then decide to transfer the value of the pension entitlements you accrued somewhere else to Pensioenfonds TNT Express. Whether or not it is wise to transfer the value depends on the differences between the pension schemes of your former employer and TNT. Leaving TNT: your pension Have you found a new job and are you leaving TNT? Then you will no longer accrue pension with Pensioenfonds TNT Express. You remain entitled to the retirement pension and partner pension you have accrued until that time. You may also choose to transfer you pension to your new employer. Again, whether or not it is wise to transfer the value when you leave TNT depends on the differences between the two pension schemes. Indexation is a particularly important aspect in this. Contact the pension administrator of your new employer for more information. The accrued pension that remains with Pensioenfonds TNT Express is subject to the indexation policy of Pensioenfonds TNT Express (see page 10). If the funding ratio of both pension funds is insufficient, the value transfer may be postponed. There are a number of aspects that play a role in value transfer For more information about value transfer when you join TNT, please read the brochure Value transfer upon entry into service at You can reach us Monday to Friday, from 9 a.m. to 5 p.m. Information about... Contact us for questions about your pension scheme or to get information about the following topics: The pension regulations, the annual report or the financial statement Information about the funding ratio of the pension fund The short or long term recovery plan, if applicable The applicable complaints procedure The administration agreement or administration regulations Calculation of the impact of exchange The statement on investment principles Statement of entitlements and attainable pension payments; Information on the appointment of a financial regulator Information about the appointment of an administrator Value transfer. Communicating changes to the pension fund In several cases you are obliged to inform the pension fund of changes in your situation. Please let us know if you: Are moving abroad or within another country Are incapacitated for work and your Incapacity for work percentage changes. You can use the forms on the website to inform us of any changes. Please return forms by regular mail or by email sent to deelnemer@pensioentntexpress.nl. Inform us of changes by mailing the completed form to deelnemer@pensioentntexpress.nl 20 Pensioenfonds TNT Express A brief guide to your pension scheme 21
Seek and find State retirement pension-benefit 7, 8 Incapacity for work 4, 7, 14 Disability pension 4, 14 Collective Labour Agreement 5, 7, 14 Offset 8 Individual pension savings plan (IPS) 10 Average pension scheme 7, 8 Changing jobs 20 Retirement pension 8, 11, 12, 16, 19, 20 Decease 7, 11, 12, 16, 19 Partner pension 11, 12, 16, 19, 20 Pension scheme 7, 8, 14, 16, 20 Pensionable salary 8, 12 Pensionable base 8, 9 Cohabiting 7, 11, 12, 19 Divorce 7, 19 Marriage 7, 12 Variable pension benefit 16 Equalisation 19 22 Pensioenfonds TNT Express A brief guide to your pension scheme 23
Colophon Published by Stichting Pensioenfonds TNT Express Correspondence address PO Box 5149 9700 GC Groningen Office Europaweg 27, Groningen Telephone (050) 522 50 90 Internet E-mail address deelnemer@pensioentntexpress.nl August 2016 Would you like more information? Disclaimer This brochure contains general information about the pension scheme of. This brochure sets out the pension regulations for TNT employees. Although we are committed to keeping information in the brochure updated, some information may have changed since it was published. Pensioenfonds TNT Express cannot be held liable for any damage caused due to any incorrect or out-of-date information in this brochure, or if the brochure is disseminated or used improperly. You can only derive rights from the pension regulations applicable to you. For a copy of the regulations, please call (050) 522 50 90 or download them from.