Chapter II: Retirement savings plans giving rise to membership of a group insurance contract

Commitments covered by article L. 142-1 which give rise to the creation of a diversification provision are recorded in the auxiliary allocation accounts referred to in article L. 134-2 and are not recorded in the auxiliary allocation accounts referred to in article L. 142-4.

For the purposes of Article L. 142-7, when commitments covered by Article L. 144-2 are transferred, the auxiliary allocation accounts referred to in VII of Article L. 144-2 continue to be set up within the auxiliary allocation accounts referred to in Article L. 142-4. When the contracts referred to in Article L. 142-7 are transferred and include commitments giving rise to the establishment of a diversification provision, these commitments are…