This class includes legal entities (i.e. funds, plans and/or programs) organized to provide retirement income benefits exclusively for the sponsorNULLs employees or members. This includes pension plans with defined benefits, as well as individual plans where benefits are simply defined through the memberNULLs contribution.

This class includes :

Employee benefit plans

Pension funds

Retirement plans

This class excludes :

Management of pension funds, see 6630;

Compulsory social security schemes, see 8430.