26. A defined benefit or defined benefit-defined contribution pension plan that allows a member to pay, without a corresponding payment by the employer, a sum to be converted later into an ancillary benefit and which meets the requirements set forth in Bulletin 96-3, dated 25 November 1996, entitled “Flexible Pension Plans” published by Registered Plans Directorate of Canada Revenue Agency, is said to be a “flexible pension plan”. The sum thus paid and the benefit arising therefrom are, for the purposes of this division, respectively, an “optional ancillary contribution” and an “optional ancillary benefit” provided they are within the meaning given to the terms similarly named in the said Bulletin.