182. No fee, commission or other benefit in respect of any transaction relating to the investment of the assets of the pension plan may be paid or granted
(1) to the members of a pension committee, to a delegatee or to the spouse or children of any of them;
(2) to the employer, to the employer’s employees responsible for the administration of all or part of the plan, or, where the employer is a legal person, to the directors or officers of the legal person;
(3) to the persons or groups referred to in section 176.
The first paragraph does not apply, however, to a person or group referred to therein if such benefit is ordinarily granted to him or it in the performance of his or its duties and if it corresponds to what is usually granted in respect of such a transaction.