This section applies to operations carried out by supplementary occupational pension funds as part of their administrative authorisation. As part of this authorisation, contracts may be offered whose purpose is to provide retirement benefits linked to a professional activity, paid in addition to the benefits provided by the basic and supplementary schemes required by law or allocated by reference to the prospect of reaching retirement age. These contracts are taken out :
1° By an employer or group of employers for the benefit of their employees or former employees, or by a representative professional group of employers for the benefit of their employees or former employees. They are of a collective nature, determined within the framework of one of the procedures mentioned in article L. 911-1 of the Social Security Code;
2° Or by an association mentioned in article L. 144-1.