Regular pensions from private plans (other than those covered under ESSPROS) refer to pensions and annuities received, during the income reference period, in the form of interest or dividend income from individual private insurance plans, i.e. fully organised schemes where contributions are at the discretion of the contributor independently of their employers or government.

All periods of insurance, employment or residence completed by such workers in the various Member States shall be added together for the purpose of pensions and annuities in respect of old-age, invalidity and survivors' benefits and family, sickness and maternity benefits and also for that of medical care for the workers and for members of their families resident in the Community.

The workers in question shall be able to transfer freely to Morocco, at the rates applied by virtue of the legislation of the debtor Member State or States, any pensions or annuities in respect of old age, survivor status, industrial accident or occupational disease, or of invalidity resulting from industrial accident or occupational disease, except in the case of special non-contributory benefits.

annuities;

an immediate reversionary annuity.

an immediate temporary annuity at age x:

single premiums, including annuity premiums,

an immediate deferred annuity at age x, deferred m years:

without-profits contracts, and annuity contracts with no surrender value.

This variable shall comprise all payments on pensions which have a regular nature (i.e. annuity).

an immediate deferred reversionary annuity at ages x and y, where y is the assumed age of the spouse.

Where benefits resulting from a claim must be paid in the form of annuity, the amounts to be set aside for that purpose shall be calculated by recognized actuarial methods. (g)

These tax exemptions shall not apply in respect of pensions and life annuities paid to such persons.

cash receipts and cash payments of an insurance enterprise for premiums and claims, annuities and other policy benefits;

These amounts shall include annuities, surrenders, entries and withdrawals of loss provisions to and from ceding insurance undertakings and reinsurers, external and internal claims management costs and charges for claims incurred but not reported such as referred to in Article 60 (1) (b) and (2) (a).

With regard to the condition, laid down in Article 94 (9), of the person concerned remaining subject to French legislation, no account shall be taken of interruptions of work of less than one month or of periods of temporary suspension of work due to illness, maternity, accident at work, occupational disease or unemployment, with the continued receipt of pay or receipt of corresponding benefits under French legislation, except for pensions and annuities or because of paid leave, a strike or a lockout.

Income from life care contracts, life annuity contracts and life insurance contracts may be attached in such an amount as exceeds the highest permanent social contribution under the law governing social security contributions.

If several debtors enforce their rights to statutory maintenance or rights to life annuity for the loss of maintenance occasioned by the death of the person paying it against the same creditor, the total amount of which claims exceed the part of the salary available for execution, the court shall permit execution in favour of each creditor in proportion to the amount of their respective claims.

If under a decree for execution a debtor is ordered to make periodic payments which fall due in time intervals during a period of one year after the lodging of the decree for execution (payments such as life annuity for the loss of enjoyment of life, the loss or impairment of capacity to work, or the death of the person providing maintenance, maintenance itself, etc.), the debtor's debtor shall execute such payments upon their respective maturity, without the creditor having to file another application for execution.