Décret n° 2021-1401 du 29 octobre 2021 relatif aux modalités de transfert des engagements d'épargne retraite
| Jurisdiction | France |
| Record Number | JORFTEXT000044271357 |
| Date de publication | 30 octobre 2021 |
| Enactment Date | 29 octobre 2021 |
| Publication au Gazette officiel | JORF n°0254 du 30 octobre 2021 |
| Court | Ministère de l'économie, des finances et de la relance |
| ELI | https://www.legifrance.gouv.fr/eli/decret/2021/10/29/ECOT2122301D/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2021/10/29/2021-1401/jo/texte |
Publics concernés : épargnants titulaires de contrats d'épargne retraite, entreprises gestionnaires de contrats d'épargne retraite (entreprises d'assurances, mutuelles, instituts de prévoyance, établissements teneurs de comptes, gestionnaires d'actifs).
Objet : évolutions réglementaires relatives au transfert des engagements d'épargne retraite.
Entrée en vigueur : le décret entre en vigueur le lendemain de sa publication .
Notice : le décret définit les conditions d'affectation des actifs en représentation des contrats transférés en application du III de l'article 4 de l'ordonnance n° 2017-484 du 6 avril 2017 relative à la création d'organismes dédiés à l'exercice de l'activité de retraite professionnelle supplémentaire et à l'adaptation des régimes de retraite supplémentaire en unités de rente.
Références : le code général des impôts, modifié par le décret, peut être consulté, dans sa version issue de cette modification, sur le site Légifrance (https://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de la relance,
Vu l'ordonnance n° 2017-484 du 6 avril 2017 relative à la création d'organismes dédiés à l'exercice de l'activité de retraite professionnelle supplémentaire et à l'adaptation des régimes de retraite supplémentaire...
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