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Pension funds with legal personality: The pension fund with legal personality is an independent. legal entity created to manage a pension fund and is the same legal entity as the fund itself. Examples of. this type of pension fund construction are foundations or mutual associations. 5.
1.10 â Pension Plan â shall mean the Retirement Plan of International Paper Company as amended, and any other defined benefit tax-qualified retirement plan for salaried employees sponsored by the Company or any of its United States subsidiaries or affiliated business entities in which an Eligible Participant is a participant.