27.For the purposes of section 67 of the Act, the pension plans to which amounts from a locked-in account can be transferred where the member’s employment is terminated, the member reaches age 55, the member’s employer establishes a pension plan or an account referred to in the third paragraph of section 45 of the Act, or in the case of a member for whom no employer has joined the plan, are as follows:
(1) a supplemental pension plan governed by the Supplemental Pension Plans Act (chapter R-15.1) or governed by an Act emanating from a legislative authority other than the Parliament of Québec and granting entitlement to a deferred pension;
(2) a supplemental pension plan established by an Act emanating from the Parliament of Québec or from another legislative authority;
(3) a life income fund referred to in section 18 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6);
(4) a locked-in retirement account referred to in section 29 of the Regulation respecting supplemental pension plans;
(5) an annuity contract referred to in section 30 of the Regulation respecting supplemental pension plans;
(6) the locked-in account of another voluntary retirement savings plan governed by the Act;
(7) the locked-in account of an equivalent voluntary retirement savings plan emanating from a legislative authority other than the Parliament of Québec, provided the member joins that plan as part of his employment.