Regulation 134Where an approved trustee of a registered scheme pays accrued benefits to a claimant the trustee shall ensure that the claimant is provided with a final benefit statement containing the following information: (a) the name of the trustee, the name of the scheme and the account number of the account from which the payment is made; (b) the name and address of the scheme member concerned;(c) the total amount of the accrued benefits paid to the claimant and the date on which the benefits were paid to the claimant;(d) an itemised statement of any expenses relating to the payment of the accrued benefits that were deducted from those benefits by the trustee before making the payment; (e) if any contribution or contribution surcharge was outstanding at the time of the payment(i) the amount of the contribution or surcharge if known to the trustee; and (ii) if the contribution or surcharge was irrecoverable, the fact that it is irrecoverable and the amount concerned if known to the trustee.