100. Every amount that a member is entitled to transfer may, if it is less than 10 % of the Maximum Pensionable Earnings established under the Act respecting the Québec Pension Plan (chapter R-9) for the year in which he becomes entitled thereto, be transferred by the pension committee to a pension plan referred to in section 98 and chosen by the member or, if not, by the committee.
The pension committee shall not, however, transfer any such amount if it has been used to purchase a pension the payment of which has begun.