1. QNUPS PensionsAn Offshore Pension Offering High Net Worth UK Residents or UK Expatriates TaxEfficient Pension Planning.GenevaLondon Paris BrusselsMonaco Nassau

2. QNUPS Pension Scheme BenefitsWhat are the Benefits of transferring assets into a QNUPS?No Upper Limit On ContributionsInvestment potential irrespective of ageYou can continue to invest after retirementAvailable to UK resident/domicile and non-resident membersProceeds are paid out grossGreater flexibility when paying into the scheme compared with UK pensionsWhile a QNUPS can be structured to reduce tax burden, especially inheritance tax burden,it is a Pension Plan and not a tax avoidance scheme.Global Financial Expertise Wherever You Are www.prycewarner.com 3. QNUPSQualified Non-UK Pension SchemeIntroduced on the 15th of February 2010, QNUPS take advantage of changes introducedby statutory Instrument No.51If a QNUPS is used as a legitimate Pension Scheme no UK based Inheritance Tax will beowed. Inheritance Tax in your country of residence may still apply.Available to those who are U.K. domiciled (whether U.K. resident or not) as well as BritishExpats throughout the worldSignificantly Reduced Tax Burden, particularly vis a vis Inheritance TaxEnsure that your pension plan assets pass to your beneficiaries of your choiceGlobal Financial Expertise Wherever You Arewww.prycewarner.com 4. Principal Benefits of QNUPSNo limit on contributions into the schemeExcellent retirement planning structureNo requirement to buy an annuityAssets held in plan grow free of taxationUpon death your chosen beneficiaries will receive the assets from theQNUPSYou do not need to receive an income directly from employment to allowyou to make a contributionAssets that can be transferred include; residential or commercialproperty, works of art, cash, cars, equity investments and shares, horsesGlobal Financial Expertise Wherever You Are 5. Additional BenefitsInheritance Tax: Depending on your country of residence, inheritance tax liability can be greatlyreduced and in some cases eliminated entirelyInvestments: Investment opportunities in a wide range of asset classes. Our QNUPS can provideaccess to bespoke commercial property opportunities.Estate Planning: Our QNUPS can be used to transfer benefits tax-efficiently to your beneficiaries.Fees: Transparent and cost efficient fee structureRegulation: Our Guernsey QNUPS is fully approved and complies with the Guernsey FinancialServices Commission, which is the regulatory body for the financial sector in GuernseyGlobal Financial Expertise Wherever You Are 6. Why Pryce Warner International Group?More than 40 Years of Experience In Dealing with the Needs of Expats Throughoutthe WorldEach Client has a Personal Account RepresentativeGreater Control over Their Investment ManagementGreater Breadth of Investment OpportunitiesIncreased Estate Planning OpportunitiesTransparent CostsClear & Concise Investment Reporting24/7 Web Access to AccountsGlobal Financial Expertise Wherever You Are 7. Investment OptionsOur Clients have a wide range of investment options available to them and inorder to ensure these are fully taken advantage of, we offer a ProfessionalReview & Advice service.Particular attention will be paid to your withdrawal requirements & thecurrencies required.All our portfolios are Multi-Currency and Globally Diversified.Freedom to manage the assets within the plan in accordance with ever-changing financial situations.Direct access to your own pension plan advisorGlobal Financial Expertise Wherever You Are 8. Our Fund Performances as at 1st February 2013Performances are Shown in %Annual Compound Rates of GrowthSee next slide for relevant fund detailsGlobal Financial Expertise Wherever You Are 9. Pryce Warner lnternational Growth PortfolioThis Portfolio is a Multi-Currency Globally Diversified Equity Portfolio providingcomprehensive access to markets around the world & provides a suitable structure forinvestors requiring regular income provision.Pryce Warner lnternational Growth & lncome PortfolioThis Portfolio is a Multi-Currenry Globally Diversified Equity Portfolio providingcomprehensive access to markets around the world whilst at the same time providingadded focus for the regular income needs of investors.Pryce Warner lnternational Bond & lncome PortfolioThis Portfolio is a Multi-Currency Globally Diversified Portfolio providing comprehensiveaccess to Bond & lncome Producing lnvestments around the world whilst at the sametime providing for the regular income needs of investors.Pryce Warner lnternational Property & lncome PortfolioThis Portfolio is a Multi-Currency Globally Diversified Property Portfolio providingcomprehensive access to property markets around the world. The portfolio allowscomplete liquidity whilst at the same time accessing & investing in the global propertymarkets in a diversified & balanced manner.Global Financial Expertise Wherever You Are 10. Pryce Warner International Group QNUPS ReportingRequirements to HMRCThere are no reporting requirements to HMRC when settingup a QNUPS.QNUPS are available in non-UK jurisdictions where thepension arrangement offered meets the HMRC criteria forbeing a QNUPS. Guernsey is one such jurisdiction and isalso an internationally recognised centre of excellence forthe management and administration of pensionarrangements.Guernsey, with its close proximity to the UK, in-depthunderstanding of UK pension legislation and its highpercentage of qualified financial professionals is an ideallocation for QNUPS.Global Financial Expertise Wherever You Are 11. Application ProcessComplete a Pryce Warner International Group QNUPS application formWe Will Review the Assets you Propose putting into the QNUPSPWI Produces a Written Proposal stating costs involvedProposal is Discussed with the Prospective ClientClient Submits Copy of Passport & Proof of AddressClient receives all Transfer Documentation for Completion and Submission to PWIAssets are Transferred into the QNUPS PlanClients can then view their Accounts online 24/7 &/or receive quarterly reportsGlobal Financial Expertise Wherever You Arewww.prycewarner.com 12. QNUPS Transfer ProcessBenefits transferred in cash or in-speciesAssets that can be transferred include; residential or commercial property, works of art,cash, cars, equity investments and shares.Global Financial Expertise Wherever You Are 13. QNUPS FeesInitial Set up Fee1250 (min)Initial Fees are one-off, in advance and include obtaining due diligence in accordance with ourregulatory requirements, preparation and completion of all necessary documentation for thetrustees and previous administrator, monitoring the application process and liaising with youradvisor.Annual Trustee Administration Fee 1250 (min)The Trustee administration is charged annually in advance for the provision of services.These fees do not apply to specialised investment assets or where they are held with an offshorecompany (e.g. property and private equity). Fees will be in accordance with the Pryce WarnerInternational Group Limited fee schedule in place at the time. Any additional professional workrequested by the Member will be quoted for in advance. These fees will be calculated by referenceto the time involved, complexity and the specific requirements of the work required. Global Financial Expertise Wherever You Are 14. In summaryWe are an INDEPENDENT Consultancy Group with over 40 YEARS experienceWe have a PROVEN TRACK RECORDWe work with the WORLDS BEST INVESTMENT MANAGERSWe provide a PERSONAL SERVICE for our clients24/7 Online Access to AccountsWe are Happy to Provide Existing Client Testimonials to New ClientsARE YOU ON THE RIGHT TRACK FOR YOUR FINANCIALFREEDOM & INDEPENDENCE?Global Financial Expertise Wherever You Are 15. QNUPS PensionsInternational Pension Planning DivisionGeneva London Paris Brussels Monaco Nassau