43.1. From 15 November 1988, no part of the assets of the retirement fund of the plan may be paid to the employer. Such prohibition shall not prevent the allocation of the whole or part of the balance of assets remaining in the retirement fund, determined on the date of an actuarial valuation of the plan, to the payment of the employer’s contributions; however, in any event where the Act would increase the members’ pension credits, any employer whose contributions would have been thus paid shall be required to pay into the retirement fund such amounts as are necessary to finance the increase, up to the amount of contributions paid.
Notwithstanding the prohibition provided for in the first paragraph, the Government may, on the conditions it fixes, authorize the payment of the whole or part of the balance of assets remaining in the retirement fund, determined on the date of the total termination of the plan, to the employer who is entitled to it, if it is of the opinion that, without the investment of that amount in his enterprise, the survival of the enterprise would be endangered and the employments of the members would be threatened. In addition, the payment may be authorized only if the employer undertakes, in any event where the Act would increase the members’ pension credits, to return to the retirement fund the amounts thus paid and which will be necessary for the full payment of such pension credits. The sums the payment of which has been authorized by the Government pursuant to this paragraph shall be transmitted to the trustee designated by the Government to hold, manage and make payments out of such sums in accordance with the prescriptions of the authorization order.
The prohibition provided for in the first paragraph applies also in respect of the part of the assets of the retirement fund to which the employer is entitled under the terms of a plan terminated prior to 15 November 1988 and which, as of that date, has not been paid to him; it applies also to proceedings that are pending on 15 November 1988.