Chapter IV: Provident and supplementary pension contracts taken out by associations

I. – The popular retirement savings plan is a contract governed by article L. 141-1 , the execution of which is linked to the cessation of professional activity and which is subscribed by an association governed by article L. 141-7 called a popular retirement savings group. The purpose of the contract referred to in the first paragraph is the acquisition and enjoyment of personal lifetime rights payable to the member…

A decree of the Conseil d’Etat shall lay down the technical rules and conditions for the application of this chapter, in particular the clauses that must be included in these contracts and the articles of association of the associations.

For the purposes of this chapter, mutual insurers governed by the Mutual Code and provident institutions referred to in Article L. 931-1 of the Social Security Code and Article L. 727-2 of the Rural and Maritime Fishing Code are treated in the same way as insurance undertakings authorised in accordance with Article L. 321-1 of this Code.