Pension funding

Pension funding
This class includes legal entities (i.e. funds, plans and/or programmes) organised to provide retirement income benefits exclusively for the sponsor's employees or members. This includes pension plans with defined benefits, as well as individual plans where benefits are simply defined through the member’s contribution.

This class includes:
- employee benefit plans
- pension funds and plans
- retirement plans
Fund management on behalf of the members
This class excludes:
- management of pension funds, see 66.30
- compulsory social security schemes, see 84.30