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Chapter IV: Supplementary pension contracts for associations

Article A144-1 of the French Insurance Code

The accounts of any grouping referred to in Article L. 144-2 are drawn up in accordance with rules determined by a regulation of the French Accounting Standards Authority (Autorité des normes comptables). The annual budget of a popular retirement savings plan is drawn up by the supervisory committee of this plan in accordance with the rules for drawing up the association’s accounts. It specifies in an appendix the amount of…

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Article A144-2 of the French Insurance Code

Payments made by members of a plan are made payable to the insurance company and are deposited directly into the account(s) referred to in article R. 144-10. Such payments may also be made payable to the subscriber of the plan provided that they are deposited in a cash account exclusively dedicated to the collection of such payments and that they are repaid within less than seven days to the account…

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Article A144-4 of the French Insurance Code

I. – For each member, the ratio referred to in article R. 144-26 depends on the period between the date on which the plan’s annual accounts are closed and the date on which the member’s rights are settled, as provided for in the plan’s provisions when the member joined, and takes the following values: Less than two years: 90% ; Between two and five years: 80% ; Between five and…

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