90. Except for assets of a plan that are under the control of a life insurance company, a trust company or a corporation specially established to administer that plan, all investments, deposits and loans of a plan shall be made in the name of the plan.
None of the persons mentioned hereunder shall accept or be the beneficiary of, either directly or indirectly, any fee, brokerage, commission or other consideration for or on account of any loan, deposit, purchase, payment, exchange or sale made by or on behalf of the plan:
(a) the trustee or the administrator;
(b) the employer;
(c) a union or association of employees whose members are covered by the plan;
(d) an officer or an employee of a person mentioned in paragraphs a, b and c.
R.R.Q., 1981, c. R-17, r. 1, s. 90.