FAQ >>Superannuation FAQs

General information about a Group Superannuation Scheme
CapAssure Superannuation Scheme
 

General information about a Group Superannuation Scheme
 
1.
What is a Superannuation/ Pension scheme?
A superannuation scheme is designed to take care of employees after retirement. The object of the scheme is to provide pension to an employee from the date of his retirement so that he can maintain a reasonable standard of living after retirement.

It also aims to provide for employees who might have to retire prematurely due to ill-health or for other reasons. The scheme may also provide for the widows and dependants of employees who happen to die while in service.

The term "pension" symbolizes a long term relationship between an employer and his employee of faithful service rendered by the latter normally spanning his whole working life.
 
2.
Why should an employer start a Superannuation/Pension scheme for its employees?
Superannuation plans are a way of awarding employees for their contribution during service, with the financial benefits for the employees extending to the time when they are no longer in service. Better employee morale can lead to greater efficiency and productivity.

Furthermore by linking the superannuation benefits to the number of years worked the employer can provide a strong motivation to the employees to continue with the same employer and this can help control attrition. The employer will have a better chance of retaining the services of efficient and experienced staff

With the plan being handled by an independent party, employees can expect their investments to be handled prudently.
 
3.
What are the types of Superannuation schemes?
Superannuation schemes can be broadly classified as either Defined Benefit (DB) or a Defined Contribution (DC) schemes. The difference between the two is on the basis of who (employer/ sponsor or the employee/member) carries the risk of fund investment.
 
4.
What is a Defined Benefit Superannuation Scheme?
In a DB-SA scheme the amount of pension and the other benefits are pre-defined as per the scheme rules. The employees can with reasonable accuracy predict the amount of pension benefits due to them.

Contributions required to fund past service as well for the future service liability of the member are determined by Actuarial Valuation. The scheme sponsor is responsible for filling in any gap that might arise in the funds.
 
5.
What is a Defined Contribution Superannuation Scheme?
In a DC-SA scheme the investment risk and reward lies with the employee/member. The contributions made on behalf of each member may be fixed but not the final benefit payable.

Unlike a DB-SA Scheme, there is no cross subsidy between employees. The contribution along with along with interest is available to each member on the date of his exit. A DC-SA Scheme also makes portability (transfer of funds to a different Superannuation e.g. on change of employment) easy and simple.

From the perspective of the employee/member a DC-SA scheme can be said to be divided into the following two stages:
 
Accumulation Stage: Contributions made by the employer and/or employees add to the employees Personal Pension Account (PPA). Investment earnings also add to the PPA.
Payout Stage: This stage starts at the end of the accumulation stage. From the corpus accumulated over the period of the Accumulation Stage in the PPA, the employee purchases an annuity which will provide him with a regular source of income.
 
6.
Which type of plan is more popular?
In the social Welfare era, when Pension schemes originated, the DB-SA was popular amongst employees and the labour unions as it guaranteed a known amount of income for the life term of the pensioners. However in the long run DB-SA schemes have had a crippling effect on many organizations who are finding it difficult to manage and provide for the huge liability arising due to pensions.

Across the world there has been a noticeable shift in the pension benefits from Defined Benefit to Defined contribution. Some of the recent trends observed are:
 




Better than expected longevity have resulted in a big increase in liabilities for the sponsors of DB-SA schemes. The situation is further exasperated if the returns on the scheme funds are not in line with the assumptions.
Number of MNCs and other big Companies have either effected change of benefit from DB-SA to DC-SA or are in the process of doing so
With mergers and acquisitions the liabilities of employee benefits need to be exacted in the books of accounts.
With liberalization and the opening up of economy the employee movement has increased.
As the employer's contribution is calculated as Cost to Company, employees would prefer to have high portability of their superannuation plans.
 
7. Why are the implications in a Defined Benefit scheme vs. a Defined Contribution scheme?
Under a DB-SA scheme, the scheme sponsor (the employer) is exposed to many financial risks:

Open - Ended Liability for Employer
The liability of the employers is not crystallized in DB-SA plans and depends upon variances of actual from assumptions in the actuarial valuation. A steep rise makes a plan under-funded. DC-SA plans are fully funded by definition.

Portability
As DB-SA plans maintain a pooled fund, it is very hard to transfer individual accumulations to a subsequent employer. Under DC-SA plans transfer from one fund to another is easy; this is key as mobility increases.

Simplicity
DB-SA plans are very complex and require a future projection to crystallize benefits / Costs.
DC-SA plans are summarized in a single figure and much simpler.

Administrative Cost
DB-SA plans require pooled accounts, actuarial valuations, monitoring of subsequent pension payments, etc. DC-SA plans have individual accounts.

Design Abuse
DB-SA plans have often been vulnerable to design abuse by collective bargaining. The connection between input and output is broken. DC-SA plans are less subject to post modification (either accidental or purposeful).
 
8. How can an employer shift from a DB-SA scheme type?
In general the scheme sponsor can shift from an DB plan to any of the below mentioned two options:
 

Defined Benefit Superannuation Scheme: Newly hired employees can be shifted from the traditional DB-SA plan to a DC-SA plan.
Hybrid Superannuation Scheme: Alternatively new employees can be provided with a DC-SA plan benefit, but with a guaranteed minimum retirement income (or floor) provided through a defined benefit plan to reduce the investment risk. Although this would prove to be a more expensive option, but it can be more easily be sold to employees.
 
9.
What is an approved Superannuation Scheme?
The Chief Commissioner or Commissioner of Income Tax may accord approval to any superannuation fund or any part of a superannuation fund. Contributions to an approved Superannuation Scheme are eligible for deduction from Income Tax as explained subsequently.
 
10.
What are the necessary conditions for the approval of a Superannuation Scheme?
In order for a Superannuation Scheme to receive and retain approval from the Commissioner of Income Tax, the following conditions need to be fulfilled:
 





The fund should be a fund established under an irrevocable trust in connection with a trade or under-taking carried on in India, and not less than ninety per cent of the employees should be employed in India;
The fund should have for its sole purpose the provision of annuities for employees in the trade or undertaking on their retirement at or after a specified age or on their becoming incapacitated prior to such retirement, or for the widows, children or dependents of persons who are or have been such employees on the death of those persons;
The employer in the trade or undertaking should be a contributor to the fund; and
All annuities, pensions and other benefits granted from the fund should be payable only in India.
(IVth Schedule, Part B of the IT Act)
 
11.
What is an irrevocable Trust?
An irrevocable trust is one that can't be modified or terminated without the permission of the beneficiary. The grantor, having transferred assets into the trust, effectively removes all of his or her rights of ownership to the assets and the trust.
 
12.
Can the trust deed and rules be modified after the formation?
Yes, any rule which does not adversely affect the interest of the member can be amended.

In case of any alteration in the rules, constitution, objects or conditions of the fund is made at any time after the date of the application for approval; the trustees of the fund should immediately communicate the same to the Assessing Officer by whom the employer is assessable.
 
13.
What are the steps required by an employer to start an approved Superannuation Scheme?
 



The board of directors need to pass a board resolution to form an irrevocable trust, open a trust account, appoint the trustees and decide on the fund management technique, i.e., self managed or insurer managed.
The trust deed and rules have to be formulated in accordance with requirements of the Income Tax Act.
An application for approval of the Superannuation Fund has to be made in writing by the trustees of the fund to the Assessing Officer by whom the employer is assessable, and should be accompanied by a copy of the instrument under which the fund is established and by two copies of the rules.
 
14.
Can an approved Superannuation Fund be set up with only contribution from employees?
No. The employer has to be a contributor to an approved superannuation fund.
 
15.
Is it possible to get benefits from a Superannuation Scheme as lump sum?
The object of creation of a SA is payment of annuity to its members. All benefits out of the superannuation are in the form of annuities only except to the extent that part of the annuity, which can be commuted as per the provisions of the IT Act.
 
16.
Is there a maximum/ceiling imposed on the contributions by statute?
As per the IT Rule 87 the total employer contributions towards PF and SA should not exceed 27%of the salary.
 
17.
Can Director's of a company be admitted as members of an approved Superannuation Scheme?
Yes, as long as the director is a full time working director who does not own more than 5% of the voting shares.
 
18.
Can an employee transfer funds between different Superannuation Schemes?
Yes, an employee can transfer his funds between different Superannuation Schemes provided the transferee and transferor Trusts are both IT approved.
 
19. What are the Tax implications for an employer who contributes to an approved superannuation/pension Scheme?
 






Annual contribution by the employer to an approved superannuation fund in respect of any particular employee shall not exceed 27% of his salary for each year as reduced by employer's contribution, if any, to any Provident Fund (whether recognized or not) in respect of the same employee for that year. (Rule 87 of Income Tax Rules, 1962)

Any income received by the trustees on behalf of an approved superannuation fund is exempted (Section 10 (25) (iii) of the Income Tax Act, 1961.)

As per budget 2006-07, contributions made by an employer up to Rs. 1,00,000 per employee for the corporate would be tax exempted (Section 115WB(1C)). Any contribution above the threshold limit would be taxable at the rate of 30% under Fringe Benefit Tax (FBT)
 
20. What are the Tax implications for Employees contributing into an approved superannuation/pension scheme?
 








Payment of contribution towards an approved superannuation fund is eligible for deduction, subject to a maximum of Rs. 1,00,000 (Section 80C of the Income Tax Act, 1961).

Commuted value i.e. commuted part of the pension (maximum upto 1/3 of the pension in case where gratuity is received or 1/2 of the pension incase gratuity is not received), is tax free on death or retirement or attainment of vesting age.

Employer's contribution will not be treated as perks in the hands of the employee. (as per provision 17(2)(v)) Pension will be treated as salaried income and taxed accordingly.

Benefits payables on death are exempt from tax u/s 10(13).

Above tax benefits are as per Income Tax Act, 1961 and Income Tax Rules, 1962. Clients should consult their Legal/ Tax expert for details.
 

CapAssure Superannuation Scheme
 
1.
What is CapAssure Superannuation Scheme (CA-SA)?
It is a Non-Participating yearly renewable traditional group superannuation scheme. The object of this scheme is to ensure that the underlying fund is accumulated in such a manner that the fund will be sufficient to purchase an expected amount of annuity by an employee upon his retirement or the legal heir in the event of an unfortunate death during service. The scheme would also entitle the employee for benefit defined as per the scheme rules, on his resignation, retirement, permanent total disability whilst in service, death whilst in service.
 
2. What is the target segment for CA-SA?
All employers who want to extend Superannuation benefit for their employees.
 
3. What are the boundaries for this plan?
Boundaries for this plan are as follows:
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Term: Yearly renewable group superannuation scheme.
Life Cover: Life Cover is optional with CA-SA
Age at Entry (as on last birthday):
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Minimum - For superannuation benefit and Life Cover: 18 years of age
Maximum - Lower of (Retirement age less one year or 79 years of age) Life Cover ceases at 80 years of age or on attainment of Retirement age. However, Life cover amount above 60 years of age is capped at Rs.1000/
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Minimum group size is 10.
Minimum amount of contribution (Annual Contribution + Initial Contribution) to be made is Rs 50,000/-
Payment Frequency:
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Annual Contribution: Can be paid in the yearly, half yearly, quarterly or monthly mode.
Life Cover premium (if opted): To be paid annually in advance.
  ? Minimum Sum Assured is Rs.1000/- and maximum as per scheme rules
 
4. What types of superannuation schemes can be covered under CA-SA?
Fund management for both Defined Benefit and Defined Contribution schemes can be undertaken under CA-SA.
 
5.
How is a Defined Benefit scheme managed under CA-SA?
In case of a DB scheme a single account in the name of the master policy holder will be maintained by SBI Life. The contributions received from the trustees are credited to the running account and whenever a member retires, withdraws or dies, the amount required to pay the commuted value and to purchase the pension, defined as per the rules of the scheme is taken out of the running account as on date of vesting. The balance remaining in running account is allowed interest at the end of the financial year at a rate of interest declared by SBI Life for the financial year.

Initial Contributions required in respect of past service are as determined by actuarial valuation. Annual Contribution is expressed as a percentage of annual wage bill and this rates should be reviewed at least once in every three years.
 
6.
How is a Defined Contribution scheme managed under CA-SA?
In case of a DC scheme separate accounts for each member of the scheme will be maintained by SBI Life on behalf of the master policy holder. The contribution received in respect of a particular member from time to time are credited to the member's account and accumulated at the rate of interest as declared by SBI Life from year to year. Whenever the member retires, withdraws or dies the accumulated amount in his account is utilised to provide for pension, commutation benefits and also transfer of the funds as the case may be.

The rate of contributions or the amounts of contributions are defined in the rules of the scheme and there is no need of any actuarial valuation.
 
7. What are the key features of CA- SA?
Some of the key features of this scheme which makes it distinct:
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Capital Guarantee on Fund Under Management
Unique Fund Pooling Advantage
Additional Funding upto 3% of the Initial Contribution paid in the first policy year to absorb exit penalty charged by the previous insurer
Additional Benefits: Life Cover option with Group Accidental Death and Permanent Disability rider
 
8. Is there any Capital Guarantee under CA- SA?
We provide Capital Guarantee. Capital guarantee implies that a positive investment return will be declared at the end of each financial year. Hence, your funds under management are guaranteed.
 
9. Are there any Guaranteed Returns?
There is no guaranteed rate of returns for this product.
 
10. What are the options with respect to the life cover under CA-SA?
The client - if he wants - can choose any of the following life cover options:
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Minimum flat cover of Rs 1000
Flat Term Cover
Future Gratuity liability Cover
Graded Cover
Multiple of Annual Salary (Maximum 5 times)
 
11. When does the life cover cease to exist under CA-SA?
Risk Cover for the member shall automatically cease on occurrence of any one of the following events:
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Termination of the master policy
Member attaining the maximum age of cover as defined in master policy subject to maximum of 80 yrs.
Death of the Member
On expiry of the grace period for the risk premium payment due.
Member ceases to be a member of the group as defined in the scheme rules.
RIDERS
 
12.
What is Free Cover Limit (FCL) under CA-SA?
FCL is the life cover upto which a member need not undergo underwriting provided he is active at work on the date of commencement of risk. The FCL for each group is different and the same is stated in the quote sheet.
 
13.
What is "Active at Work" clause?
"Active at Work" means "The employee should not have remained absent or availed leave on the grounds of health for a continuous period of 20 days or more in the year preceding his admission into the scheme".
Employee not "Active at Work" at the time of commencement of risk can be covered on completion of underwriting requirements as per underwriting rules at that time, to the satisfaction of SBI Life, done solely at the cost of the employer. However, SBI Life can receive contribution towards their/his/her superannuation liability.
However, this clause shall not apply in case of Superannuation schemes transferred from other insurers.
 
14.
What are the exclusions that apply under this plan?
There are no exclusions that are applicable for basic cover in this plan including suicide exclusion, however rider specific exclusion apply
 
15. What are the Benefits available under Defined Benefit CA-SA Scheme?
For Defined Benefit scheme the benefits would be as follows:
On Maturity (Retirement or Vesting age whichever is earlier):
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Superannuation benefits would be as per the scheme rules.
Superannuation benefits will be paid in the form of immediate annuities offered by SBI Life or as purchase price of annuities if it is to be purchased from other annuity provider.
The employee shall have the option to commute a maximum of one third of the pension
 
  In case of withdrawal of a member (voluntary resignation from service prior to Superannuation age):
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Superannuation benefits would be as per the scheme rules.
Superannuation benefits will be paid in the form of immediate annuities offered by SBI Life or as purchase price of annuities if it is to be purchased from other annuity provider. The employee shall have the option to commute a maximum of one third of the pension
 
  In case of Death:
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Superannuation benefits would be as per the scheme rules.
The amount of life cover Sum Assured, if any, opted for by the master policy holder at the policy anniversary coinciding with or immediately prior to the date of death.
In case of Accidental death and if Accidental Death and Accidental TPD rider is valid, an extra Rider Sum Assured will be payable.
The nominee will have an option to take the sum assured as a lump sum or to purchase an annuity.
 
  In case of Total Permanent Disability due to accident or illness:
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Superannuation benefits would be as per the scheme rules.
Sum Assured for Accidental Total Permanent Disability benefit, if any, will be equal to rider Sum Assured.
The beneficiary will have an option to take the sum assured as a lump sum or to purchase an annuity.

16. What are the Benefits available under Defined Contribution CA-SA Scheme?
For Defined Contribution scheme the benefits would be as follows:
On Maturity (Retirement or Vesting age whichever is earlier):
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Superannuation benefits would be equal to the accumulated fund value of the contributions made for/by the member in the scheme.
Superannuation benefits will be paid in the form of immediate annuities offered by SBI Life or as purchase price of annuities if it is to be purchased from other annuity provider. The employee shall have the option to commute a maximum of one third of the pension
 
  In case of withdrawal of a member (voluntary resignation from service prior to Superannuation age):
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The accumulated amount (contribution plus interest) to the credit of the member may be transferred to the approved Superannuation fund of new employer
OR
It can be useed to purchase an immediate pension subject to maximum of one third commutation of the pension, if opted.
OR
The fund can be allowed to accumulate till the superannuation of the employee. In such case on death of the employee the accumulated amount will be utilised to provide pension to the nominee
 
  In case of Death:
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Superannuation benefits would be equal to the accumulated fund value of the contributions made for/by the member in the scheme.
Life cover death benefit will be equal to Basic Sum Assured, if any.
In case of Accidental death and if Accidental Death and Accidental TPD rider is valid, an extra Rider Sum Assured will be payable.
The nominee will have an option to take the sum assured as a lump sum or to purchase an annuity.
 
  In case of Total Permanent Disability due to accident or illness:
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Superannuation benefits would be equal to the accumulated fund value of the contributions made for/by the member in the scheme.
Sum Assured for Accidental Total Permanent Disability benefit, if any, will be equal to rider Sum Assured.
The beneficiary will have an option to take the sum assured as a lump sum or to purchase an annuity.
 
17. What is the Investment Pattern?
Investments are done based on IRDA's investment guidelines applicable from time to time.
 
18.
What is the Interim Interest?
Interim Interest is the amount of interest due for the financial year during which the surrender of the master policy has been done. Rate of interest will be 50% of last year's investment return rate (declared for that particular Master Policy).
However, the Master Policyholder can opt either of the following options at the time of surrender:
  1.

2.
At the time of surrender, the client will get only the "nominal part" of the fund, which means the fund value with no interest calculated for the current financial year.
The exact amount of interest due for the financial year during which surrender occurred will be calculated at the end of the financial year (as per the rule mentioned in section 19 above) and will be paid to the client.
 
19.
What is the procedure to revive a lapsed policy?
If the due premium is not received within the grace period the policy will lapse. The lapsed master policy can be revived within 2 years from the date of lapsation. For Revival of a lapsed policy, a new quotation will be generated with a new cover start date, which will be the revival date subject to acceptance of the risk. The members of the master policy will have to re-enter as new members for risk coverage.
However, the superannuation fund continues to accumulate.
 
20.
What is Additional Funding? How does a Master Policyholder benefit?
Additional Funding is absorption of surrender penalty levied by the competitor at time of exit, to join SBI Life.
SBI Life will help the Master Policyholder to make his losses good, incurred on exit from the competitor, by giving an amount equal to actual surrender penalty subject to maximum 3% of transferred fund amount including surrender penalty levied on the past service liability contribution received in 1st policy year. This facility is available subject to proof of surrender penalty being levied. It will be recovered in three equal annual installments at the end of each subsequent policy year from the fund.
 
21.
What is AD & TPD rider? Till what age this rider can be availed?
Group Accident Death & Permanent Disability Rider (UIN No.:111B002V01), maximum age at entry should not be more than 64 yrs as on last birthday and maximum maturity age is 65.
Benefits:
On death or permanent disability due to accident the (accidental death sum assured) is payable in addition to the basic death benefit. The maximum benefit under this rider will be limited to the basic sum assured / Rs. 5lakhs whichever is lower. The rider benefit ceases after permanent disability benefit is paid.
 
22. What are AD & TPD rider exclusions?
Exclusions under the AD & TPD Rider are as follows:
The Company shall not be liable to pay the rider benefits, if the disability or the death of the Life Assured shall,
  a.

b.



c.

d.
e.
be caused by intentional self injury, attempted suicide, insanity or immorality or whilst the Life Assured is under the influence of intoxicating liquor, drug or narcotic; or,
take place as a result of accident while the Life Assured is engaged in aviation or aeronautics in any capacity other than that of a fare-paying, part-paying or non-paying passenger in any air-craft which is authorized by the relevant regulations to carry such passengers and flying between established aerodromes, the Life Assured having at that time no duties on board the aircraft or requiring descent there from; or,
be caused by injuries resulting from riots, civil commotion, rebellion, war (whether war be declared or not), invasion, hunting, mountaineering, steeple chasing or racing of any kind; or,
result from the Life Assured committing any breach of law; or,
Arise from employment of the Life Assured in the armed forces or military service of any country at war (whether war be declared or not) or from being engaged in police duty in any military, naval or police organization.
 
23.
What is Unique Pooling Advantage?
Pooling of Funds is aggregating amount of all your funds (of that master policyholder) under non-unit linked group retirement benefit schemes managed by SBI Life, is taken into account to declare a rate of return on investments, based on fund size. Higher aggregated fund size may help us declare higher returns.
 
24.
What is the Grace period available?
The 30 days Grace period is available for payment of life cover premium.
 
25.
Is Free Look period available?
There is no free look period available for this scheme.
 
26.
Is there any Administration Charges?
There is no administration charge.
 
27.
Is there any Fund Management Charges?
There are no Fund management charges.
 
28
What are Surrender charges?
Surrender Charges are applicable in case a member decided to partially or totally withdraw any amount of scheme for a reason other than the settlement of employee claims:
 
 
POLICY YEAR
CHARGES ON SURRENDER/ PARTIAL WITHDRAWAL OF AMOUNT
1 Not Allowed
2 3%
3 2%
4 1%
5 1%
6 & Onwards NIL
 

29.

What will be the surrender penalty in case Additional Funding is availed?
If the policy is surrendered within 3 years, the additional surrender penalty would be as follows:
 
 
POLICY YEAR SURRENDER CHARGE FOR ADDITIONAL FUNDING, IF AVAILED.
1 Not Allowed
2 Total unrecovered extra allocation due to absorption of surrender
penalties at inception.
3 Total unrecovered extra allocation due to absorption of surrender penalties at inception.
4 & Onwards No Extra Surrender Charge
 

30.

How are claims settled?
Claim may arise due to Resignation / Retirement / death or disability.
Process for Claim settlement is as follows:
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Claim intimation has to be given to SBI Life insurance co. in a given prescribed format. Claim Form is available with Group Corporate Team of SBI Life insurance co.ltd..
Submit the Claims Form with required set of documents as mentioned on the Claim Form
 
31.



32.
What is the claim procedure during the Grace period?
If the death claim arises during the grace period then the claim would be payable subject to the payment of the due risk premium for the entire group, by the master policyholder.

What is the past return performance for CapAssure Traditional fund?
The following returns are net of all charges and vary according to client fund size:

  03-04 - Min 11.50% and Max 12.50%

04-05 - Min 10.17%
and Max 11.17%

05-06 - Min 10.80%
and Max 11.80%

06-07 - Min 9.50%
and Max 10.20%

07-08 - Min 10.00%
and Max. 11.00%
 
33.
Are there any hidden charges on management of superannuation fund?
There are no hidden costs with CapAssure Superannuation scheme. We ask for no Fund Management Charges, no Administration Costs and most of all recovery of additional funding is without interest.
 
34. What is the data required for generating a superannuation valuation?
The following information is required for the generation of a superannuation quote:

Group information:
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Attrition rate
Mortality data
Rules for Superannuation
Trust deed & Trust rules
Deed of Variation, if applicable.
 
  Per employee data:
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Name/ ID. Number of each Employee
Date of Birth
Date of Joining
Eligible salary for superannuation (e.g. Basic plus DA)
Retirement Age
Proposed sum assured (if flat cover) or formula for calculation of life cover.
  
  The above information is to be accompanied with the relevant Superannuation Quote Request Form
 
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