11. Each employer shall stipulate in the plan
(1) whether membership in the plan is optional or compulsory;
(2) the conditions for eligibility and membership and the conditions for withdrawal;
(3) the employer contribution that it undertakes to pay or the method used for calculating that contribution;
(3.1) the contributory or non-contributory nature of the plan and, in the case of the former, the member contribution or the method for its calculation;
(3.2) for the members as a whole, the account, either locked-in or not locked-in, in which will be entered, if any, the member contributions, and the account in which will be entered the amounts transferred from a deferred profit sharing plan;
(4) whether the employer or the members will pay for the operating expenditures of the retirement information committee referred to in paragraph 18 of section 10;
(5) whether the employer, the members or the pension fund will pay for the administrative expenses of the plan other than those referred to in paragraph 4.