ACE COMPLETE PENSION TRUST. Investment Fund Guide

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ACE COMPLETE PENSION TRUST Investment Fund Guide

Introduction This guide has been prepared to assist you in making your investment decisions. It outlines two possible levels of investment involvement that you may wish to consider and explains some of the factors you should take into account when deciding on an appropriate level of investment risk. It then covers each option in further detail and finally, lists the funds available for your investment. If, having read this guide, you wish to change your investments, you can obtain an Investment Change Form at http://www.acenet.co.uk/pensiontrustmemberarea/949

Your Pension Investment Choice - Involvement To make an investment decision, the first thing that you must decide is how much involvement you wish to take in managing your pension plan. The two options are: Option 1: Minimum Involvement If, at this stage you do not wish to make your own investment decision, the Trustee has put in place a default investment option. The default investment is called the Complete Lifestyle Fund and if you make no alternative investment choice, all contributions will automatically be invested in this default option. This is also the fund that will receive contributions after your opt-out period if you have been automatically enrolled. The default fund has not been put in place to cater exactly for the investment needs of any specific individual but reflects what the Trustees believe to be a suitable investment for the average ACE Complete Pension Trust plan member. If you wish to invest in a fund that caters for your own specific circumstances, then you will need to take greater involvement in the investment process. Option 2: Greater Involvement There are 10 investment funds available within this option. To make a suitable choice, the key thing that you must decide is how much risk you are prepared to take with the investment of your pension fund. Having decided upon an appropriate level of risk, you will need to build your investment portfolio from the available funds this could be a mixture of the funds. It is important to understand that it is up to you to monitor the performance of your funds and decide whether to change funds. You may need to adjust your portfolio to keep it in line with your investment profile. If you have reasonable investment knowledge, or want to gain an increased knowledge, and want a high level of involvement and control over your investments, the greater involvement option could be right for you. The following pages will help you with that greater involvement.

Deciding on an Appropriate Level of Risk If you are looking to take a greater involvement in your investment choice, it is important to decide how much risk you wish to take with your pension fund investments. Ultimately, this will be a personal choice but you may wish to take into account the following: 1. Real rates of return It is certainly possible with any investment, to generate positive returns whilst taking a minimal level of risk. However, if inflation is not taken into account, the purchasing power of a fund (even with positive returns) may deteriorate over time. For long term investment therefore, it may be preferable to target returns greater than the rate of inflation and this may necessitate taking a certain degree of risk. 2. Relationship between risk and potential reward As you read through this guide you will see that there are considerable differences in the risk taken by the different funds available to you within the ACE Complete Pension Trust. At the lowest end of the risk spectrum is the Cash Fund. This Fund is the least likely fund to decrease in value from year to year but the trade off for this is that it is unlikely to generate returns equal to, or significantly in excess of, the rate of inflation. At the other end of the spectrum are funds that invest totally in stocks and shares. These funds will be targeting (and be more likely to achieve) higher rates of return, but the downside to this is that investment returns may be volatile with an increased potential for lower or even negative returns. 3. Your age and intended retirement age Whilst nobody knows what will happen in the future with regards to investment returns, history suggests that the longer an individual is prepared to invest for, the greater the potential to benefit from taking a higher level of risk. This may suggest that someone who has 20 years to invest should consider taking more risk than someone only a few years from retirement. 4. The importance of having a pension If this is or could be your only source of income in retirement, this may encourage the taking of less risk. Conversely, if this is only a small part of your overall pension provision then the downside to taking a greater degree of risk may diminish.

How Fund Risk Ratings are Decided Each fund has been given a risk classification based on a number of factors including the funds objectives and how the fund has performed in the past. Minimal risk These funds have underlying investments that typically see little change in value from day to day. The fund price movements will generally be positive but could be negative, particularly in a low interest rate environment. They are particularly suited to short-term investments where stability is the main aim. Over the long term, they re unlikely to deliver high levels of return and their returns may not keep pace with inflation. Below-average risk These funds will generally see change in the day-to-day value, both positive and negative, and these will be larger in size than movements for a typical cash investment. They may hold a broad range of investment types, including equities (shares), but a significant proportion will be invested in assets that aim to provide a reliable source of income and, with that, greater stability. They try to provide better long-term growth prospects than a cash deposit, but are lower risk than investing entirely in equities. Average risk These funds invest in a broad range of investment types and will typically hold a significant proportion in equities. Their price movements will therefore vary from day to day, both up and down, although not usually as much as funds investing entirely in equities. These movements can lead to lengthy periods of negative returns. However, over the longer term these funds would be expected to deliver significantly better growth prospects than a cash deposit. Above-average risk Most funds in this category invest in one investment type or geographical region, for example European equities or corporate bonds. This means that investors are completely exposed to the performance of that single investment type or region. Where, for example, European stock markets fall in value, it s very likely that any fund invested in European equities will also fall in value. Above-average risk funds could experience lengthy periods of negative returns. By the same token, these funds can also rise in value quite significantly and have historically provided very good long-term growth. Because of their narrow investment focus, they re better suited to investors with at least five years to invest and can be used in conjunction with other funds that hold different investment types and regions to help diversify the risk.

Higher risk These funds invest in regions and investment types that typically see large day-to-day changes in value, both positive and negative. Again, they tend to invest in a single investment type or geographical region and these investment types and regions have historically been more volatile (risky) than those in the above-average risk category. These funds have historically provided periods of high returns but, because of their narrow investment focus, they re better suited to long term investment and used in combination with other funds that invest in different investment types and regions to help diversify the risk.

% Invested Option 1: Minimum Involvement (Default Fund) If you do not wish to make an active investment decision, a default investment fund is available. This fund is the Complete Lifestyle Fund (CLF). Please be aware that you cannot mix the default fund with any other investment. The way that the Complete Lifestyle Fund works is that in the early years of investment the fund will be invested predominantly in stocks and shares. This is designed to target long term investment growth. As you approach retirement, your pension investment is automatically altered in an attempt to protect your fund. This is done by switching money out of stocks and shares into other assets that take less risk. This process automatically commences 10 years from your selected retirement date and you do not need to contact us to make these alterations. It is, however, important that you keep us informed of your selected retirement date. Example of typical Complete Lifestyle Fund in action: 100% 80% 60% Cash % Over 15 Year Gilt Index % 40% 20% Corporate Bond Index All Stocks % UK Equity Index % 120 108 96 84 72 60 48 36 24 Months to retirement 12 0 0% World (ex UK Index) % The above shows that as your selected retirement date approaches, your investment is gradually moved from an asset allocation that is predominantly stocks and shares based to an asset allocation containing no stocks and shares at all. At your selected retirement date the Complete Lifestyle Fund is entirely invested in two funds: the Cash Fund and the Over 15 Year UK Gilt Index Fund. The Cash Fund is designed to provide a short-term home for your money. Although there is no guarantee that the unit price will never fall, any drop in value is likely to be marginal. The Over 15 Year UK Gilt Index Fund, whilst not offering any guarantees, aims to minimise any changes in the level of pension income at retirement which could result from movements in annuity rates. Please be aware, the value of this investment will depend on the value of the underlying assets and can go down as well as up. This fund provides no guarantee as to the amount of pension that will be paid.

Option 2: Greater Involvement Within the ACE Complete Pension Trust, you can access a range of different types of fund. You can pick your own funds to build your own portfolio from one, or a combination of; equities, bonds and/or cash these are often referred to as asset classes. Although there are only three asset classes to choose from, the asset classes are represented within 10 funds. Please note that the value of investments in each asset class can go down as well as up. Past performance is no guide to future performance but the following information explains how these asset classes have historically related to each other: Equities These are stocks and shares in companies and can be purchased in the UK or within any of the world s major stock markets. Historically, over the long run, equities have produced the highest returns of the three available asset classes and offer the best chance of beating inflation. However, these returns can be volatile and carry greater risks. Bonds Governments and companies issue bonds as a type of loan in order to borrow money. In return they usually promise to repay the loan at a future date and may also pay interest. Historically, over the long run, bonds have produced better returns than cash, but lower returns than equities. Cash Cash involves investing not only in bank and building society deposits but also in a variety of other money market instruments such as Certificates of Deposit (CDs), Floating Rate Notes (FRNs) including Asset backed Securities (ABSs). Although this cash option does not provide a guaranteed positive return, it offers less volatility than equities or bonds but has less potential for growth. As has previously been described, with the Greater Involvement range of funds it is up to you to pick a fund or combination of funds that match your risk profile. It is up to you to monitor the performance of your funds and decide whether to change funds on a periodic basis. You may need to adjust your portfolio to keep it in line with your investment profile. Please be aware, the value of these investments will depend on the value of the underlying assets and can go down as well as up. These funds provide no guarantee as to the amount of pension that will be paid.

The Greater Involvement Fund Range Cash Risk Level: Minimal The fund aims to provide money market returns by investing in short term, sterling denominated money market instruments such as bank deposits, certificates of deposit and short-term fixed interest securities, which have a maturity of less than twelve months. Cash is a lower risk investment than other asset classes, such as equities and bonds, and so has much lower expected returns. It s not generally suited to long-term investment as returns may not keep pace with inflation. BlackRock Aquila Over 15 Years UK Gilt Index Risk Level: Below Average This fund aims to match the performance of the FTSE UK Gilts Over 15 Years Index. It does so by investing in UK government-backed fixed interest securities that have a maturity period of 15 years or longer. BlackRock Aquila Corporate Bond Index All stocks Risk Level: Below Average This fund aims to achieve a return in line with the Markit iboxx Sterling Non-Gilts Index by investing in sterling denominated investment-grade corporate bonds. This index covers the broad spectrum of investment grade corporate bonds in issue. BlackRock Aquila Consensus Risk Level: Average This fund aims to provide returns greater than inflation by investing mainly in UK and overseas equities (shares) but also in gilts, index-linked gilts, UK and overseas corporate bonds and cash. In doing this, the fund aims to match the performance of the CAPS Pooled Fund Survey Balanced Index (ex Property and Emerging Markets). BlackRock Aquila UK Equity Index Risk Level: Above Average This fund invests in the shares of UK companies and aims to achieve a return consistent with that of the FTSE All-Share Index. Aegon Ethical Risk Level: Above Average The fund aims to maximise total return (income plus capital growth) by investment in equities (shares) and equity type securities of companies based in the UK, mainly conducting business in the UK or listed on the UK stock market which meet the fund s predefined ethical criteria. The application of ethical criteria means the fund has a tendency to invest with a bias towards small and medium sized companies. BlackRock Aquila World (Ex.UK) Equity Index Risk Level: Above Average This fund aims to generate returns consistent with primary share markets in the countries and regions it invests in (Europe, Japan, Far East, USA and Canada). In doing this, the fund aims to match the performance of the FTSE All-World Developed (ex-uk) Index and invests in the same proportions as the index.

BlackRock Aquila European Equity Index Risk Level: Above Average This fund aims to achieve a return that is consistent with that of the FTSE All-World Developed Europe (ex UK) Index by investing in a portfolio of shares of European companies. BlackRock Aquila US Equity Index Risk Level: Above Average This fund aims to match the performance of the FTSE All-World USA Index and achieve long-term capital growth by investing in a range of US shares of large and mid-cap companies. BlackRock Aquila Pacific Rim Index Risk Level: Higher This fund aims to achieve index returns in line with the FTSE All-World Developed Asia Pacific (ex Japan) Index which comprises large and medium-sized companies in South Korea, Hong King, Singapore, Australia and New Zealand. Fund List Including Charges: Default Fund Annual Management Charge Risk Rating Complete Lifestyle Fund 0.48% Average Self-select Funds Annual Management Charge Risk Rating Cash Funds Cash Fund 0.48% Minimal Bond Funds Blackrock Aquila Over 15yr UK Gilt Index 0.48% Below Average Blackrock Aquila Corporate Bond Index All Stocks 0.48% Below Average Managed Funds Blackrock Aquila Consensus Average UK Equity Funds Blackrock Aquila UK Equity Index 0.48% Above Average Aegon Ethical 0.83% Above Average Global Equity Funds Blackrock Aquila World (ex UK) Equity Index 0.48% Above Average European Equity Funds Blackrock Aquila European Equity Index 0.48% Above Average US Equity Funds Blackrock Aquila US Equity Index 0.48% Above Average Far East Equity Funds Blackrock Aquila Pacific Rim Index 0.48% Higher

Important notes: Before making your investment choices please make sure you read the following information. You can switch your payments in and out of various funds to change the mix of investments. The return on your investment in these funds is directly related to the performance of the assets in which they invest. The price of units in investment-linked funds depends on the value of the underlying assets and can go down as well as up. You may not get back as much as you invest. The sterling value of overseas assets in these funds may rise and fall as a result of exchange rate fluctuations. The asset mix for each fund is continuously reviewed and may be changed in line with developments in the relevant markets. Funds may be withdrawn by the fund manager at any time this is outside the Trustees control. The charges are not guaranteed. They are regularly reviewed and may be changed in the future. Fund risk categorisations may also be subject to change.

This guide has been prepared based on our current understanding of workplace pension reform and may be subject to change. It does not constitute financial advice and should not be relied upon as such. Charles Stanley Financial Solutions Limited is a wholly owned subsidiary of the Charles Stanley Group PLC and is registered in England No. 2131269 Charles Stanley Financial Solutions Limited is authorised and regulated by the Financial Conduct Authority Document version 1.2 correct as of 18/12/2014