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Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision (IORPs) (recast) (Text with EEA relevance) article 10 CELEX: 02016L2341-20250117 Operating requirements
1. Member States shall, in respect of every IORP registered or authorised in their territories, ensure that: (a) the IORP has implemented properly constituted rules regarding the operation of any pension scheme; (b) where the sponsoring undertaking guarantees the payment of the retirement benefits, it is committed to regular financing. 2. In accordance with the principle of subsidiarity and taking due account of the scale of pension benefits offered by the social security regimes, Member States may provide that additional benefits such as the option of longevity and disability cover, provision for surviving dependants and a guarantee of repayment of contributions are offered to members with the agreement of the employers and the employees or their respective representatives. |