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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 Assets in the trust are dedicated to providing pension benefits to the plan members.  Assets in the trust are protected from the creditors of the employers (and other contributing governments and entities), the plan administrator, and the plan members (for defined benefit pensions).