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Subsection 4: Possibilities for grouping company pension savings plans

Article L224-27 of the French Monetary and Financial Code

Notwithstanding article L. 224-20, when a collective company retirement savings plan is set up, the company may decide, under the conditions mentioned in article L. 224-14, to set up compulsory payments mentioned in 3° of article L. 224-2. These compulsory payments may be reserved for one or more categories of employees, provided that these categories are constituted on the basis of the objective criteria mentioned in 4° of II ofarticle…

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