(1) For paragraph 1017D(5)(g) of the Act, if a reporting period for an RSA is the exit reporting period to which paragraph 1017D(2)(d) of the Act applies for an RSA holder who ceases to be an RSA holder, otherwise than by death, the RSA provider must give the RSA holder:
(a) the information mentioned in regulation 7.9.26 (other than paragraphs 7.9.26(1)(h), (i), (l) and (m); and
(b) in the case of a death benefit that ceases or reduces, or will cease or reduce, because the person has closed the RSA:
(A) the amount of the death benefit immediately before the person closed the RSA or at the end of the last RSA holder reporting period; or
(B) the method of working out the death benefit; and
(ii) whether a continuation option for insurance cover is available to the person and, if it is, details of the option, a contact person who is available to discuss the option and a telephone number for the contact person.
(2) A nil amount need not be disclosed.