Regulation 5 Valuation
Where the trustees or managers of a pension scheme have been requested to furnish or have furnished information under the preceding paragraph, they shall, if so requested by the member, state in writing what proportion of the estimated cash equivalent or value of the member’s rights is in their opinion attributable to any pension or other periodical payment under the scheme to which a spouse of the member would be or might become entitled in the event of the member’s death.