14.32.The pension plan referred to in paragraph 4 of section 14.30 is exempted from the following provisions of the Act on the conditions indicated below:
(1) the last paragraph of section 143 and in sections 145 to 146, if the value of the benefits of a member or a beneficiary is paid in full, up to 100%. The balance of the value of the benefits which, according to the transfer ratio applicable to a jointly pension plan cannot be paid, must be paid within 5 years after the date of the initial payment;
(2) the provisions of Chapter XIII of the Act that apply to the withdrawal of an employer from a multi-employer pension plan;
(3) the first paragraph of section 228 regarding the benefits accrued as of 1 July 2019 and the amendments made as of that date to enhance the benefits of members or beneficiaries under the plans referred to in paragraphs 1 to 3 of section 14.30 for which the transfer of assets and liabilities takes effect on 1 July 2019.
(4) section 230.2, provided that the surplus assets upon plan termination are allocated to members and beneficiaries and distributed between them in proportion to the value of their benefits.