146.45. A target benefit plan must have the following characteristics:
(1) the obligations of the plan are borne by the plan’s members and beneficiaries;
(2) the employer contribution is limited to that stipulated in the plan;
(3) the plan determines the benefit target to be used as a basis for determining the current service contribution;
(4) the normal pension, as well as any benefit provided for in the plan, whether or not it is based on the normal pension, may, despite subparagraph 2 of the first paragraph of section 14.1, be reduced due to insufficient contributions;
(5) only the members and beneficiaries are entitled to the surplus assets, unless the fiscal rules require that the employer be relieved from paying the employer contribution through appropriation of all or part of the surplus assets of the plan; and
(6) the plan may not be amended or terminated, directly or indirectly, unilaterally by an employer that is a party to the plan or, in the case of a multi-employer pension plan, even one not considered as such under section 11, by all the employers that are parties to the plan or by one of them.