The following plans are covered:

• Plans with banks and credit institutions mentioned in Part 1 of PBL. See section A.1.2.
• Contributory pension accounts which have been established before 2 June 1998 as mentioned in Section 51 of PBL as well as similar tax-privileged contributory pension accounts established before 2 June 1998. See section A.1.3.2, Contributory pension accounts under Section 51 of PBL.
• The accounts mentioned in Section 42 of PBL. See section A.1.3.1, Pension accounts covered by Section 42 of PBL.
• Capital pension funds. See section A.2, Pension providers liable to taxation.