Pension Scam Red Flags: The ‘Free Review’ That Could Wreck Your Retirement
Every year, thousands of UK savers lose life-changing sums to pension fraud. Pension scam victims have an average of around £47,000 stolen from them, according to Report Fraud. That figure, almost a decade of retirement saving for many people, vanishes not through force but through persuasion, paperwork, and the appearance of legitimacy.
The mechanism that starts most of these losses is disarmingly simple: a free pension review. Offered online, by telephone, or increasingly through social media, these reviews present themselves as an act of consumer service. They are frequently nothing of the sort.
Understanding why they work, and what happens after you agree to one, is more useful than a generic list of warning signs.
Why ‘Free’ Is the Most Expensive Word in Pension Scams
There is a version of this that is straightforward fraud: a firm contacts you out of the blue, presents itself as a financial advisory business, and offers to assess whether your pension is performing well. The assessment is free, no obligation, just a look at what you have. Once you engage, the conversation shifts. Your existing pension is underperforming, you are told. A better vehicle is available, often involving an offshore structure, an alternative investment, or a self-invested personal pension funnelled into high-risk assets. Transfer your funds, take advantage of the opportunity, and you can expect significantly better returns.
The warning signs that the FCA identifies include: guaranteed better returns on pension savings; high-pressure sales tactics; unusual investments which tend to be unregulated and high risk; complicated structures so it is not clear where your money will end up; and several groups, some based overseas, all taking a fee.
The more subtle version is harder to identify precisely because it does not always involve outright theft. The firm may be FCA-authorised. The investment may technically exist. What it does involve is a substantial transfer of your retirement savings into illiquid, high-fee, high-risk assets that are entirely inappropriate for someone saving for retirement, with the review acting as the entry point. By the time the problem becomes apparent, the money has often been committed for years under a fixed-term structure.
Fixed-term pension investments are a common scam feature because they often mean people do not realise something is wrong for several years. This is deliberate. The lag between the transfer and the discovery of the problem is built into the design.
The Tax Consequences Nobody Mentions
A distinct and particularly damaging category of pension scam targets people who are either under financial pressure or simply unaware of the rules around early pension access. These are sometimes marketed as “pension liberation”, “pension loans”, or arrangements that allow you to access your savings before the normal minimum pension age.
The normal minimum pension age is currently 55, rising to 57 from 6 April 2028, unless you have a protected pension age or are in poor health. Accessing your pension before that age, outside of those narrow exceptions, constitutes an unauthorised payment under the Finance Act 2004, and the tax consequences are severe.
The unauthorised payment charge is 40% of the withdrawn amount. If the unauthorised payment exceeds 25% of the pension fund, a surcharge of 15% also applies, bringing the total charge to 55%. On top of that, the scammer has typically taken a fee of 20% or more for arranging the transfer. The arithmetic is stark: a person who has £100,000 in their pension and is persuaded to “access” it early through one of these schemes might receive £40,000 after fees, and then face a tax charge from HMRC of £55,000. They receive less than half of what was theirs and owe more than they received.
The cruelty compounded by these schemes is that HMRC treats the unauthorised payment as the full amount before any fee deduction, not the net sum actually received. If the scammer takes 20% and passes on the remainder, HMRC calculates the tax charge on the pre-deduction figure. The victim pays tax on money they never received.
Most people targeted by pension fraudsters are not informed of the potential tax consequences and are usually told that there is a legal loophole meaning no tax will be payable. That claim is false. There are no loopholes that make unauthorised pension access tax-free. Any arrangement presented as exploiting a legal mechanism to circumvent HMRC’s pension rules should be treated as a fraud by design.
What HMRC Does, and Does Not, Do
Once HMRC identifies an unauthorised payment, they assess the tax charge against the individual member. The fact that the member was deceived is taken into account to some extent, but HMRC maintains a harder line with members who they consider were sufficiently aware of the tax risks at the time, and may apply a “good faith” test in respect of the surcharge.
Recovery through other routes, the Financial Ombudsman Service, the Financial Services Compensation Scheme, is often not available. If you have lost money because of a pension liberation scam, it may not be possible to get your money back or receive any compensation. The Pensions Ombudsman has some jurisdiction but only where a specific regulatory failure can be identified. For many victims, the loss is permanent.
Pension Scam Red Flags
The ‘Free Review’ That Could Wreck Your Retirement
The average amount stolen from UK pension scam victims. That’s almost a decade of retirement savings vanishing through persuasion, paperwork, and the appearance of legitimacy.
The “Free” Trap
The mechanism that starts most of these losses is disarmingly simple: a free pension review. Offered online, by telephone, or via social media, these present themselves as consumer service. They are frequently nothing of the sort.
A firm contacts you out of the blue. The assessment is free. But once you engage, you are told your pension is underperforming. The solution? Transfer your funds to an offshore structure, an alternative investment, or a SIPP funnelled into high-risk assets.
FCA Warning Signs Include:
- Guaranteed better returns on pension savings.
- High-pressure sales tactics.
- Unusual, unregulated, and high-risk investments.
- Complicated structures hiding where money ends up.
- Multiple groups taking a fee.
The Tax Consequences Nobody Mentions
Accessing your pension before age 55 (57 from April 2028) constitutes an unauthorised payment under the Finance Act 2004. Scammers market this as “pension liberation” or “pension loans.” There are no legal loopholes.
Your Pension Pot
Scammer Fee (e.g. 20%)
Stolen
HMRC Tax Charge (55%)
Calculated on pre-fee amount
You receive £40,000. You owe HMRC £55,000.
The victim pays tax on money they never even received. For many, the loss is permanent.
The Formal Flag System (And Its Limits)
Red Flags
Signs the transfer could be a scam. If identified by a provider, the transfer will be refused.
- Member is being pressured to transfer.
- Unsolicited contact encouraging the transfer.
Amber Flags
Indicate the transfer could be risky. Member must attend a MoneyHelper guidance appointment.
- High or unclear fees in the receiving scheme.
- Unusual investment structures.
- Pattern of transfers involving the same adviser.
The System Has Limits
Government data found only ~1% of 290,000 transfers had a flag raised. Of those with amber flags, 96% still completed the transfer. Protection ultimately depends on the saver’s own ability to identify what doesn’t feel right.
How Scammers Apply Pressure
Urgency
“The offer closes Friday.” “We need a decision today.” Genuine providers are prohibited from pressure selling.
Discrediting
Framing your current provider as “obstructive” or underperforming, so you ignore their legitimate scam warnings.
Same-Day Couriers
Sending couriers to wait while you sign documents. This manufactured urgency prevents second opinions.
Clone Firms: Fraud in a Familiar Name
Scammers use near-identical names, cloned websites, and actual FCA registration numbers of genuine businesses. A victim checks the FCA register and assumes they are safe.
Heightened Vulnerability: Freelancers & The Self-Employed
Self-employed individuals often have fragmented pension histories across multiple providers over years of variable income.
- Fragmented Histories: Consolidation pitches feel plausible and timely.
- Isolation: No HR department or employee benefits team to verify details with.
- Alternative Vehicles: More susceptible to pitches around unregulated overseas property or renewable energy bonds.
What Legitimate Advice Actually Looks Like
Genuine Advisers
- Authorised by the FCA for specific pension transfer advice.
- Provide clear fee structures in writing before engagement.
- Never cold-call (pension cold calling is banned since Jan 2019).
- Do not guarantee returns—markets fluctuate.
Scammers
- Reach out unprompted via call, text, or social media.
- Hide fees behind complicated overseas structures.
- Promise “loopholes” for early access tax-free.
- Offer to help “recover” lost money (Advance-fee fraud).
Suspect You’ve Been Caught?
Speed matters. Do not assume the situation is irretrievable.
If requested but not completed, contact your current provider immediately to suspend it.
Report to the FCA ScamSmart website and call Report Fraud (0300 123 2040).
Ignore anyone claiming they can help recover your funds. This is a secondary “recovery fraud.”
Frequently Asked Questions
Furthermore, a scheme being technically registered with HMRC does not mean it is safe. Registration is an administrative step; it does not mean HMRC has endorsed the investment strategy or verified the assets. Checking HMRC status is a necessary first step, but not a sufficient one.
The Formal Red and Amber Flag System: What It Does and Doesn’t Protect You From
Since November 2021, UK pension providers have been operating under the Occupational and Personal Pension Schemes (Conditions for Transfers) Regulations 2021, which introduced a formal framework of red and amber flags designed to protect savers during pension transfers.
Red flags are signs that the pension transfer could be a scam. If a pension provider identifies a red flag, the transfer will be refused. Amber flags indicate that the transfer could be risky; if identified, the member must attend a MoneyHelper Pension Safeguarding Guidance appointment before the transfer can proceed.
Red flag circumstances, which allow the provider to refuse the transfer entirely, can include situations where the member is being pressured to transfer, or where there is unsolicited contact encouraging the transfer. Amber flag circumstances, which pause the transfer pending MoneyHelper guidance, include factors such as high or unclear fees in the receiving scheme, unusual investment structures, or a pattern of transfers involving the same adviser.
The system provides a meaningful protection layer, but it has real limitations. Government data analysing 290,000 pension transfers found that only 2,700, roughly 1%, had any scam risk flag raised. Of the 2,400 that had an amber flag, 96% went on to complete the transfer. The number of actual confirmed scam transfers prevented by the system is considerably lower than the number flagged. Meanwhile, the number of pension fraud reports actually increased between 2022 and 2023, with 559 reports in 2023 and losses totalling £17.7 million at an average of £46,959 per victim.
The practical implication is that the regulatory flag system does not provide comprehensive protection. It may pause or refuse a transfer in the most obvious cases, but it does not catch every harmful arrangement, particularly those involving technically authorised schemes or FCA-registered advisers who are nonetheless directing savers into unsuitable investments. Protection, ultimately, depends on the saver’s own ability to identify what does not feel right.
How Scammers Apply Pressure, and Why It Works
The psychological mechanics of pension fraud are well understood. Urgency is the primary tool. The offer is time-limited. The investment opportunity closes at the end of the week. Your adviser needs a decision today to secure the rate. Genuine pension providers and financial advisers are prohibited from pressure selling products or using time-based offers. If you are being rushed to make a decision, that alone is a significant warning signal.
A second technique involves discrediting your existing arrangements. Scammers routinely suggest that your current pension provider or former employer’s scheme is underperforming, is charging excessive fees, or has a vested interest in keeping your money in its fund. Some go further and suggest that your provider will try to block or delay a transfer in order to retain your savings. This framing is a deliberate tactic, scammers warn that your current pension provider will try to stop you transferring out, suggesting they just want to keep your money. When a provider does then raise legitimate concerns or slow a transfer due to scam indicators, the victim has already been primed to view this as obstructive rather than protective.
The use of couriers and same-day paperwork is a further indicator. High-pressure tactics include using couriers to send documents who wait until they are signed. No legitimate adviser operates in this way. The urgency is manufactured to prevent reflection, delay, or a second opinion.
Clone Firms: Fraud in a Familiar Name
A particularly sophisticated variant involves firms that impersonate genuine, FCA-authorised businesses. They use near-identical names, replicated websites, similar branding, and sometimes actual registration numbers that belong to legitimate entities. A victim who checks the FCA Financial Services Register may find an entry that appears to match the firm they have been dealing with, and assume they are protected.
Some scammers have convincing websites and other online presences which make them look like legitimate companies. Always check with the FCA to make sure they are registered, and check the FCA warning list for unauthorised or cloned firms.
The key verification step, which many people do not take, is to contact the genuine firm independently using contact details obtained directly from the FCA register, not from any documents or correspondence provided by the firm you are dealing with. Clone operations typically use separate phone numbers and email addresses from the registered entity. If the number you have been given does not match the number listed on the FCA register, stop immediately.
Freelancers, Contractors, and Self-Employed Individuals: Heightened Vulnerability
There is a specific risk profile that applies to sole traders, freelancers, and contractors, particularly those who have built up pension savings somewhat informally, across multiple providers, over years of variable income. Several factors combine to increase vulnerability.
First, many self-employed individuals have fragmented pension histories: a workplace scheme from an earlier employed role, a personal pension started and then neglected, perhaps a SIPP opened after reading about investment options. The complexity of the picture, and the awareness that consolidation might make sense, makes the initial conversation with a “reviewer” feel plausible and timely.
Second, the self-employed are more likely to be navigating financial decisions without the backstop of an employer HR department or employee benefits team. There is no internal resource to check with, no pension trustee communications arriving regularly. The isolation of self-employment means that unsolicited contact about pension arrangements may feel more welcome than it should.
Third, contractors and limited company directors who have taken dividends rather than salary, or who have had years of lower pension contributions during business building, may be more susceptible to pitches around alternative retirement vehicles that promise superior returns or flexibility. Scams often involve unusual investments that tend to be unregulated and high risk, including overseas property, renewable energy bonds, and similar vehicles, often making it difficult to check whether the investment actually exists.
None of these factors make the self-employed uniquely naive. They simply mean that the entry point, a review of a complicated, fragmented pension position, is easier for a scammer to justify.
What Legitimate Pension Advice Actually Looks Like
The contrast between scam activity and genuine regulated financial advice is not difficult to articulate, though it can be obscured in practice by the professional appearance of fraudulent operations.
A genuine IFA or pension specialist will be authorised by the FCA, listed on the Financial Services Register with the correct permissions for pension transfer advice (which is a specific regulated activity, distinct from general financial advice), and able to provide a clear explanation of their fee structure in writing before any engagement. MoneyHelper provides information on finding an IFA and on financial advisers’ fees.
A genuine adviser will not cold-call you. Pension cold calling has been banned since January 2019. Any unsolicited contact by phone, text, email, or social media about your pension arrangements is either illegal or a precursor to something harmful, regardless of how professional it appears.
A genuine adviser will not guarantee returns. Pensions are invested in markets; returns are not guaranteed and any presentation otherwise is false.
A genuine Pension Wise appointment, available free to individuals aged 50 and over through MoneyHelper, covers your pension options in a government-backed, impartial session. The MoneyHelper Pension Safeguarding Guidance appointment is independent, impartial, free, and government-backed. It is separate from a general Pension Wise appointment and cannot be substituted by other types of MoneyHelper guidance. If you are asked to attend a MoneyHelper appointment because a transfer has triggered an amber flag, the invitation must come via your existing pension provider using the specific booking link, not through the firm proposing the transfer.
If You Suspect You Have Already Been Caught
The worst outcome from this article would be a reader who has already transferred their pension into a suspect arrangement concluding that the situation is irretrievable and doing nothing. It may not be, but speed matters.
If a transfer has been requested but not yet completed, contact your current pension provider immediately and ask them to suspend or delay the transfer. The earlier this happens, the more likely it is that the transfer can be stopped.
If a transfer has completed, the options narrow but do not disappear. You should report it on the FCA ScamSmart website and call Report Fraud on 0300 123 2040. In Scotland, report to Police Scotland on 101 or Advice Direct Scotland on 0808 800 9060. The Pensions Ombudsman can investigate where a pension provider failed to carry out adequate due diligence. The Financial Ombudsman Service can consider complaints where an FCA-authorised firm gave unsuitable advice.
One further warning: beware of being targeted by a second fraud after the first. Fraudulent companies sometimes approach previous victims with an offer to help recover lost money, this is itself a scam, sometimes called a recovery fraud or advance-fee fraud. Anyone who contacts you claiming to help you recover pension funds should be treated with the same degree of suspicion as the original approach.
Key Takeaways
- A free pension review from an unsolicited contact is one of the most common entry points to pension fraud. Legitimate advisers do not cold-call; pension cold calling has been illegal since January 2019.
- Accessing pension savings before the normal minimum pension age of 55, rising to 57 in April 2028, constitutes an unauthorised payment. HMRC tax charges on unauthorised payments are at least 55% of the amount withdrawn, and can reach 70% of the pension pot. There are no legal loopholes that circumvent this.
- The formal red and amber flag transfer system provides a layer of protection during pension transfers, but it does not catch every harmful arrangement, and the number of actual scams prevented is significantly lower than the volume of flags raised.
- Clone firm fraud, impersonating genuine FCA-registered businesses, requires independent verification using contact details from the FCA register directly, not from documents provided by the firm.
- Freelancers, contractors, and the self-employed face specific vulnerabilities due to fragmented pension histories and the absence of employer-side oversight.
- Before proceeding with any transfer, check the new scheme’s HMRC registration status, check the FCA register, research the firm’s reputation, and take independent advice from a source entirely separate from the arrangement being proposed.
- If you suspect fraud, report immediately to Report Fraud and the FCA. If a transfer has not yet completed, contact your current provider without delay. Do not engage with any subsequent approach offering to help you recover losses.
FAQs
Q1: How can someone tell the difference between a genuine free pension review from a regulated adviser and one that is likely a scam?
A1: Well, it’s worth noting that the word “free” is actually one of the least useful signals here, the real question is who initiated the contact and how. A genuine regulated financial adviser does not cold-call you, send you an unsolicited text, or reach out through social media to offer a pension review out of the blue. Pension cold calling has been banned in the UK since January 2019, so any unsolicited contact about your pension is already on the wrong side of the law before any other red flag is even present. A legitimate review typically starts because you sought it out, you approached a firm, asked a friend for a recommendation, or engaged with a chartered financial planner you found through the FCA Financial Services Register yourself. The process also looks different: a genuine adviser asks detailed questions about your circumstances, explains their fee structure in writing before doing anything, and gives you time to think. Contrast that with a scam review, which tends to arrive with energy and urgency, quickly identifies a problem with your existing pension, and begins steering you towards a solution before you have even decided whether you want advice. If the review arrived without you asking for it, treat it with caution regardless of how professional it appears.
Q2: Can a pension scam target someone who only has a small pension pot, or do fraudsters only go after people with large funds?
A2: In my experience with clients, there is a persistent belief that pension scammers only chase large pots, and that belief itself creates vulnerability. The reality is that fraudsters operate across a wide range of fund sizes, and in some respects those with smaller, more scattered pension arrangements are more exposed, not less. Consider a delivery driver in his mid-forties who has three small pensions from previous jobs, none of them actively managed, totalling around £28,000. He receives a text about a free pension review, engages out of curiosity, and is told he could be earning significantly more by consolidating into a specialist vehicle. The pot size is modest, but it represents years of contributions that are genuinely difficult to replace at that stage of working life. Scammers operating at scale know that smaller pots multiplied across many victims can be more efficient than chasing high-net-worth individuals, who are typically better advised and more cautious. The emotional damage for the individual is no less severe. Anyone with a pension, regardless of size, is a potential target, and the persuasion tactics used are calibrated to the person rather than the pot.
Q3: If someone has already handed over their pension to a scam scheme and the money has been invested, is there any way to reverse the transfer?
A3: This is one of the most painful conversations to have, and the honest answer is that reversing a completed pension transfer is extremely difficult and, in most cases, not possible once the money has been placed into investments. The statutory right to transfer applies to the outward journey, once your existing scheme has transferred the funds, that transfer cannot simply be unwound by changing your mind. However, speed genuinely matters. If the transfer has been requested but the funds have not yet left your original scheme, contacting your provider immediately and requesting a pause or withdrawal of the instruction is the first action to take. If the money has already moved, the situation becomes one of potential recovery through regulatory or legal routes rather than administrative reversal. The Financial Ombudsman Service can investigate where a regulated firm was involved and potentially gave unsuitable advice. The Pensions Ombudsman covers failures by schemes or administrators, for example, where the transferring scheme failed to act on obvious red flags. The Financial Services Compensation Scheme may be relevant if an FCA-authorised firm has since gone into administration. None of these processes are quick, and none guarantee recovery. Reporting to Action Fraud as early as possible creates a crime reference number that supports any later claim and contributes to intelligence that may help prevent the same scheme affecting others.
Q4: Can a pension scam affect a defined benefit (final salary) pension, and are these schemes more or less at risk than defined contribution pensions?
A4: Defined benefit pensions are actually particularly attractive targets for scammers, precisely because the transfer values, especially from longer-service employees or those in higher-paying roles, can be very substantial. A public sector worker with 20 years of service might have a cash equivalent transfer value of several hundred thousand pounds. That is a compelling prize, and the pitch tends to be tailored accordingly: your old employer’s scheme is rigid, the investment is being managed conservatively, and you could do significantly better by transferring into a flexible arrangement you control. The critical distinction that legitimate advisers are required to make clear, and that scammers typically gloss over, is that defined benefit pensions provide a guaranteed income for life, index-linked, with spousal benefits that do not depend on investment performance. Transferring that guarantee away is a significant decision with serious consequences if the alternative investment fails. Regulatory rules require that anyone transferring a defined benefit pension worth more than £30,000 must take regulated financial advice first, this was introduced precisely because the risks are substantial. Scammers do not mention this requirement, or they may falsely claim it has been satisfied. If a free review leads to a recommendation to transfer out of a final salary scheme, the scepticism dial should be turned very high indeed.
Q5: How do pension scammers get hold of personal contact details in the first place?
A5: This question gets to the infrastructure behind the fraud rather than just the presentation of it, and the answer is more varied than most people assume. Data breaches from previous companies, social media profiles that indicate approximate age and employment history, and lists sold by data brokers are all known sources. Some fraudsters harvest information from LinkedIn profiles that mention pension-relevant employers, particularly public sector, NHS, or large private sector firms known to operate generous pension schemes. There are also instances of third parties who have been themselves defrauded being used, inadvertently or otherwise, to identify further targets within their networks. In some cases, the initial contact is entirely cold and untargeted: a text message sent to thousands of numbers at minimal cost, needing only a small response rate to be commercially viable for the scammer. The implication is that being contacted is not evidence of any personal negligence. Your number being on a list somewhere is not something you can necessarily prevent. What you can control is how you respond. An inbound call, text, or email about your pension should be treated as a reason to be more cautious, not as a starting point for engagement, regardless of how the contact framed itself.
Q6: What should a self-employed person do if they receive a call from someone claiming to represent HMRC about their pension or retirement planning?
A6: Well, the first thing to understand is that HMRC does not make unsolicited calls about retirement planning or pension investments. Full stop. HMRC communicates primarily by post, and while they do make outbound calls in specific enforcement or compliance contexts, those calls are not about directing you towards pension products or investment opportunities. A call from someone claiming to be from HMRC offering pension advice or flagging a tax efficiency opportunity related to your pension should be treated as fraudulent. The tactic works partly because self-employed individuals deal with HMRC more directly than employees, they file Self Assessment returns, sometimes receive compliance enquiries, and may have a reasonably established mental model of HMRC as an organisation they interact with. Scammers exploit that familiarity. The caller may use HMRC language, reference your UTR number (which they may have obtained from a data breach), and present the pension arrangement as a tax efficiency measure. None of that makes it legitimate. If you receive such a call and feel uncertain, end it, find the genuine HMRC contact number on GOV.UK, and call back to verify. Do not use any callback number provided by the caller. The same applies to emails or texts claiming HMRC involvement in pension planning.
Q7: Is it possible to be scammed through a pension arrangement that is technically registered with HMRC?
A7: Yes, and this is one of the more unsettling aspects of the pension fraud landscape that many people do not appreciate. HMRC pension scheme registration is a technical requirement, it indicates that the scheme has gone through an administrative registration process and qualifies for tax-advantaged status in principle. It does not mean HMRC has investigated the investment strategy, verified the underlying assets, or endorsed the scheme as suitable or safe. There have been documented cases of HMRC-registered pension schemes that were subsequently found to have been facilitating unauthorised payments or channelling savers’ funds into deeply unsuitable or non-existent investments. The registration status was technically accurate but provided no meaningful protection against the underlying fraud. HMRC does now have powers to refuse registration or de-register schemes where the administration is not considered fit and proper, and the registration process has been tightened over the years. But the practical takeaway remains the same: checking HMRC registration status is a necessary first step, not a sufficient one. The nature of the underlying investments, the identity and FCA authorisation status of the adviser, and the clarity of the fee structure all matter independently of whether the scheme itself is registered.
About the Author:
Adil Akhtar, ACMA, CGMA, serves as CEO and Chief Accountant at Pro Tax Accountant, bringing over 18 years of expertise in tackling intricate tax issues. As a respected tax blog writer, Adil has spent more than three years delivering clear, practical advice to UK taxpayers. He also leads Advantax Accountants, combining technical expertise with a passion for simplifying complex financial concepts, establishing himself as a trusted voice in tax education.
Email: adilacma@icloud.com
Disclaimer:
The content provided in our articles is for general informational purposes only and should not be considered professional advice. Pro Tax Accountant strives to ensure the accuracy and timeliness of the information but makes no guarantees, express or implied, regarding its completeness, reliability, suitability, or availability. Any reliance on this information is at your own risk. Note that some data presented in charts or graphs may not be 100% accurate.
We encourage all readers to consult with a qualified professional before making any decisions based on the information provided. The tax and accounting rules in the UK are subject to change and can vary depending on individual circumstances. Therefore, PTA cannot be held liable for any errors, omissions, or inaccuracies published. The firm is not responsible for any losses, injuries, or damages arising from the display or use of this information.