Established in 2012 by firm owners Emma and Charles Cockerton, Florin Pensions LLC ("Florin") provides pensions and investment advice to UK expatriates or other nationals generally residing in the US who have existing UK-based pension plans. The firm's services include a review of each client's existing UK pension assets. The review will include a summary of the particular retirement and death benefits available to the client under existing UK pension plan(s) and, where applicable, the recent investment performance of the pension assets. The review will also include, where appropriate, recommendations with regard to a potential transfer of such pension assets to a new pension provider and the selection of investment managers. The review process can also include an assessment of the client's individual risk tolerance. Florin's services also include notifying clients from time to time of significant changes in UK pension legislation that could impact their pension assets and providing ongoing advisory services, as requested.
Following receipt of a client authorization form, Florin will request a statement of benefit from the client's existing UK pension plan administrators or trustees. Once obtained, Florin will generally deliver to the client a written assessment of the client's UK pension assets based upon the statement of benefits received. The firm's advice extends to those pension plans available to UK expatriates for their existing UK pension assets. These can include a UK personal pension like a Self-Invested Personal Pension ("SIPP"), a Qualifying Recognized Overseas Pension Scheme ("QROPS"), and/or other applicable plans. By assisting with the transfer of pension assets from existing UK pension plans to a new plan, the firm aims to provide clients with greater control of their UK pension assets via a more flexible pension plan.
Due to the nature of the firm's business model, Florin does not actively manage client pension assets or maintain pension assets under management.

Florin's advisory services are limited to advising UK expatriates or other nationals generally residing in the US with respect to their UK/EU based pension plans and the investments held within those plans. All pension assets are held by a regulated pension trustee (authorized by the relevant financial services regulator where the pension plan is held) and subject to the terms and conditions of a separate agreement between the client and the pension trustee. Pension assets are typically managed by the client's selected investment manager and subject to the terms and conditions of a separate management agreement between the client's pension trustee and the investment manager. Clients are strongly encouraged to review the agreement between the client and the pension trustee and other disclosure materials (like Key Features documents) provided by the pension trustee and the investment manager for a full understanding of the services provided and any associated costs therein.
Pension plan statements and other reports are generally sent directly to clients on an annual basis (unless requested more frequently) by the selected pension trustee, the custodian of record, and/or others similarly involved with the client pension plan. Clients are encouraged to review such material carefully for a complete understanding of the services offered and the costs associated with the management of such pension plans. Questions regarding Florin, its services/fees and other associated issues may be addressed with firm personnel directly.
Florin does not provide any tax advice including, without limitation, in relation to any US tax reporting requirements and/or other tax implications arising in relation to clients' pension transfers. We recommend that clients seek their own tax advice, including in relation to procedures under tax treaties between the United States and the UK (or other applicable jurisdiction) for the avoidance of double taxation on their UK/EU pension arrangements.
4