28. The pension plans not governed by the Act and to which transfers may be made under section 98 of the Act are:(1) a supplemental pension plan 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;
(2.1) the locked-in account of a voluntary retirement savings plan governed by the Voluntary Retirement Savings Plans Act (chapter R-17.0.1);
(2.2) 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;
(3) for sums that may be refunded to the member or paid to him in a lump sum, with accrued interest, a registered retirement savings plan or the not locked-in account of a voluntary retirement savings plan governed by the Voluntary Retirement Savings Plans Act;
(3.1) a life income fund referred to in section 18;
(4) a locked-in retirement account referred to in section 29;
(5) an annuity contract referred to in section 30.