The email carries an attached HTML form which - once downloaded, filled out and submitted - delivers the information to the phishers and allows them to hijack the victims' accounts.
As always, users are advised never to download attachments or follow links contained in unsolicited emails - however urgent the request sounds. If you are unsure of the veracity of the claims, it's always best to visit the website of the service in question by typing in the address into the browser yourself and follow it up from there.
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