It's not often you hear of a financial institution deciding to focus on the financial needs of lower earners but that's what Scottish Legal Life plans following a strategic review of operations. The new advisory arm will create 12 jobs but the review also means the mutual will close its direct sales operation with the loss of 31 jobs. The initiative will see Scottish Legal Life focusing on lower income earners in Dublin, Cork and Limerick through the provision of a new dedicated financial advisory service.