Technical Standards for the Transfer of Voluntary Contributions from Pension Fund Administrators to an Institution Administering Voluntary Previsional Savings Funds

NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
THE COMMITTEE OF NORMS OF THE CENTRAL RESERVE BANK OF EL SALVADOR,

CONSIDERING:

I. That by Legislative Decree No. 614, dated December 20, 2022,
published in Official Diary No. 241 Volume No. 437, of the 21st of the same month and year, The Comprehensive Pension System Law was issued.
II. That Article 17 of the Comprehensive Pension System Law establishes that in
case there are contributions of a voluntary nature, they will be returned to the affiliate including their respective profitability, when he/she requests it within a maximum period of five business days from his/her request.
III. That Article 133 of the Comprehensive Pension System Law establishes that
Voluntary Previsional Savings Funds will be offered by Pension Fund Administrators, Banks, Cooperative Banks, Fund Managers and Savings and Credit Companies, according to the regulations applicable to them, and will be governed by what is provided in said Law, and if applicable, by the Investment Funds Law.
IV. That Article 159 of the Comprehensive Pension System Law establishes that the
Central Reserve Bank of El Salvador, will issue the necessary Technical Standards that allow the development of what is established in said Law.

THEREFORE, in virtue of the regulatory powers conferred by Article 99 of the Law on Supervision and Regulation of the Financial System, AGREES, to issue the following:

TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS

CHAPTER I
OBJECTIVE, SUBJECTS AND TERMS

Objective
Art. 1.- These Standards have as their objective to establish provisions that allow Pension Fund Administrators to transfer in an orderly and timely manner, the voluntary contributions and deposits of their affiliates along with the profitability that

NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022 these have generated, to Institutions authorized to administer and commercialize Voluntary Previsional Savings Funds. Subjects Art. 2.- The subjects obliged to comply with the provisions established in these Norms are the Pension Fund Administrators and the financial entities authorized by the Superintendence of the Financial System to offer Voluntary Previsional Savings Funds to which the affiliate wishes to transfer his/her voluntary contributions and deposits along with the respective profitability.

Terms
Art. 3.- For the purposes of these Norms, the terms indicated below have the following meaning:
a) Affiliate: Any person who maintains a relationship with a Pension Fund Administrator, through the subscription of an affiliation contract; b) AFP: Pension Fund Administrators; c) CIAP: Individual Pension Savings Account; d) Voluntary Contribution(s) and deposit(s): Additional contributions made by the affiliate and/or additional deposits made by the employer, to the CIAP, with the object of increasing the balances in said account, for the purpose of increasing the amount of the pension; e) Individual account: Voluntary individual previsionary savings account in the name of a natural person, which contains the data of the deposits, transfers and withdrawals made by natural persons or by the employer if applicable and the returns generated by such deposits; f) FAPV: Voluntary Previsional Savings Fund, is the set of individual accounts of voluntary previsionary savings; g) FAPV Administering Institution: Financial institution that offers FAPVs, the which are recorded in the Public Registry of the Superintendence of the Financial System; h) SAP Law: Law on the Pension Savings System, repealed by Legislative Decree No. 614, of December 20, 2022, published in the Official Diary No. 241, Volume No. 437, of December 21 of the same year; i) Participant: Natural person in whose name the individual account of voluntary previsionary savings is located; j) Prospectus: Corresponds to the instrument that contains the characteristics of each FAPV, as well as the description of its functioning; and k) Superintendence: Superintendence of the Financial System.

NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
CHAPTER II
OF THE PROCESS

Art. 4.- Those resources may be transferred, totally or partially to an FAPV, all those resources that an affiliate has accumulated in his CIAP, in concept of voluntary contributions and deposits along with the profitability that these have generated, prior authorization of the affiliate, without generating any type of tax or commission. Art. 5.- The AFPs will make available to their affiliates, through electronic channels, digital media or any other technological means, in their agencies or through their previsional agents, information on the process to follow for the transfer of the voluntary contributions and deposits from the CIAP to an FAPV. Of the procedures to be carried out at the FAVP Administering Institution Art. 6.- For the purpose of carrying out the transfer of voluntary contributions and deposits to an FAPV, affiliates must carry out the following procedure:
a) The affiliate must link himself/herself to one or more FAPVs, through the subscription of the respective contract, compliance being required with the Authorization, Registration and Functioning of Voluntary Savings Funds (NSP-59), approved by the Central Bank, through its Committee of Norms; and b) Once the linkage to an FAPV is firm, the corresponding Administering Institution must deliver to the affiliate a physical or electronic receipt with the information established in Annex No. 1 of these Norms. In cases where the affiliate is linked to one or more FAPVs, he/she will address himself/herself to the FAPV Administering Institution corresponding to request the detailed receipt in Annex No. 1 of these Norms Of the procedures to be carried out at the AFP Art. 7.- The AFPs must keep available to the affiliate the form for the request of transfer of voluntary contributions and deposits, in accordance with what is established in
Annex No. 2 of these Norms.
Art. 8.- The AFP must deliver to the affiliate, by physical and/or electronic means, the detail of the accumulated voluntary contributions and deposits and the profitability generated at the current share value on the day of issuance, for the purpose that the affiliate decides the type of transfer to be carried out, any of the following situations being able to arise:
a) That the affiliate transfers the total of the voluntary contributions and deposits and the generated profitability; or

NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022 b) That the affiliate carries out a partial transfer of the voluntary contributions and deposits and the generated profitability, without this limiting the affiliate to carry out a subsequent transfer. For the purposes of the transfer, the affiliate must provide the physical or electronic receipt delivered by the FAPV Administering Institution so that the AFP carries out the corresponding transfer.

On the transfer of resources
Art. 9.- The AFPs must pay by electronic transfer to each FAPV Administering Institution, the amount indicated in the transfer request valued at the date of the transfer, which will be carried out on the third business day after the date of the request. Art. 10.- Once the transfer of resources is firm, the AFP must notify the affiliate, on the next business day, the information related to: the amount transferred, number of account to which the transfer was made, number of request related to the transfer process and date of transfer. Likewise, within a maximum period of seven days, the AFP will provide by the means they have agreed upon a settlement or partial transfer receipt, which will contain as a minimum the following:
a) Date of resource transfer; b) Amount transferred in concept of voluntary contributions and deposits with its respective profitability; c) Remaining amount in concept of voluntary contributions and deposits in the cases where the transfer has been partial; and d) Final balance of the CIAP and its equivalent in shares. Art. 11.- The FAPV Administering Institution must send to the participant, by the means he/she has agreed upon, a receipt of the receipt of the resources, detailing the following:
a) Date of the transaction; b) Account number in the FAPV; c) Name of the FAPV; d) Name of the participant; and e) Amount transferred and its equivalent in participations. Of the accounting record of transfers Art. 12.- For the purposes of recognizing the obligation for transfers of voluntary contributions and deposits, the AFPs must use the corresponding accounts of

NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
-40), approved by the Central Reserve Bank, through its Committee of Norms, while the FAPV Administering Institutions must register the transfers received from -62). Of the impropriety and interruption of the transfer Art. 13.- The transfer of resources will be improper when the affiliate has presented a request to leave the contract with the AFP without effect or that, the Superintendence declares said contract without effect. To this end, it will be the responsibility of the AFP, to verify such situation at the moment when the affiliate initiates the transfer procedure. Art. 14.- If after the signing of the transfer request and before the transfer of resources, the AFP has knowledge that the affiliate has died, it must inform of such situation to the FAPV Administering Institution and the transfer will become void. Art. 15.- The affiliate within a maximum period of two business days, counted from the day following the signing of the transfer request for voluntary contributions and deposits, may withdraw from this, for which he/she must manifest it to the AFP, by the physical or electronic means that it makes available, which must contain the minimum information detailed in Annex No. 3.

Of the voluntary contributions and deposits not transferred to an FAPV Art. 16.- When an affiliate of the group established in article 184 of the SAP Law accesses a benefit for old age and has voluntary contributions and deposits in his CIAP, these may be withdrawn by the affiliate along with the profitability generated after complying with the respective requirements, and will not be computed for the purpose of the calculation of the pension. Art. 17.- With respect to an affiliate of the group established in article 185 of the SAP Law who accesses a benefit for old age and has voluntary contributions and deposits in his CIAP, may opt to dispose of these -43), approved by the Central Bank through its Committee of Norms. Art. 18.- In case of accessing a survivor pension benefit for affiliates of the groups described in articles 16 and 17 of these Norms, the AFPs may proceed with the return of the amount of voluntary contributions and deposits with its respective profitability, according to the percentages described in article 112 of the Law Comprehensive Pension System.

NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
CHAPTER III
OF THE REQUESTS

Art. 19.- The requests for transfer of voluntary contributions and deposits will count with unique correlational numbering for each AFP and a physical or electronic receipt will be generated for the affiliate with the correlational number of the process, as the case may be. Art. 20.- In the case that the request is filled out by non-electronic written means, the scribbles, amendments, strikethroughs and any other corrections, must have been saved and immediately after the signatures that sign them must appear; otherwise, the request will not be valid. Art. 21.- The request for transfer of voluntary contributions and deposits must contain as a minimum the information detailed in Annex No. 2 of these Norms. A copy of the identity document presented by the affiliate will be attached to the request.

CHAPTER IV
OTHER PROVISIONS AND VALIDITY

Information Transfer
Art. 22.- The AFP must send daily to the corresponding FAPV Administering Institution, by electronic files, the information detailed in Annex No. 4 of these Norms, referring to the following:
a) Detail of the affiliates who requested the transfer procedure; and b) Detail of the affiliates who requested the cancellation of the transfer procedure. Furthermore, the FAPV Administering Institution must send to the corresponding AFP, the file containing the detail of Confirmation of Transfer of voluntary contributions and deposits received, according to Annex No. 4 of these Norms. The files referred to in this present article may be of the type in which the AFPs and the FAPV Administering Institutions have previously agreed. Art. 23.- All the information that the AFPs transfer to the FAPV Administering Institutions by documentary and/or magnetic means, must be sent through a detailed manifest, which must be stamped and signed by the responsible person of the AFP. In the case of electronic transfers, the AFPs must establish the method of sending and acknowledgment of receipt.

NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
Special Considerations
Art. 24.- The following special considerations must be attended:
a) If the affiliate suffers from some physical disability condition that prevents him/her from going to the AFP to sign the transfer request, he/she can do so by a proxy signer, for which he/she must present an authorization signed by the affiliate and notarized, which must be accompanied by a medical certificate or disability report and a copy of the identity document of the authorized person; b) In case the affiliate loses the receipt referred to in article 6 of these Norms, he/she may request a copy of it from the FAPV Administering Institution; c) The AFP must perform previous validations of all resources to be transferred in concept of voluntary contributions and deposits, for the purpose of performing the compensation of these; and in any case, if the FAPV Administering Institution receives erroneously resources in concept of transfer of voluntary contributions and deposits, it must reverse the operation no later than the next business day of having detected it or being notified of the error by the AFP; and d) Transfers of voluntary contributions and deposits, adjustments and reversals corresponding, will be identified in the Statements of Individual Pension Savings Accounts, with the movement codes described in Annex No. 5.

Sanctions
Art. 25.- Non-compliance with the provisions contained in these Norms, will be sanctioned in accordance with what is established in the Law on Supervision and Regulation of the Financial System. Repeal Art. 26.- Technical Standards for the Transfer of Voluntary Contributions from Pension Fund Administering Institutions to (NSP-33) approved by the Central Bank through its Committee of Norms, in Session CN07/2020, of April 14, 2020. Unforeseen Aspects Art. 27.- The unforeseen aspects in regulatory matters in these Norms, will be resolved by the Central Bank through its Committee of Norms. Validity Art. 28.- These Norms will enter into force starting from the thirty of december of two thousand twenty-two.

Annex No. 1
NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
FORMAT OF THE RECEIPT OF REGISTRATION OF AN INDIVIDUAL ACCOUNT IN A VOLUNTARY PREVISIONAL SAVINGS FUND Receipt number Logo of the FAPV Administering Institution Name of the FAPV Administering Institution San Salvador, ________ of _______ of _______. This receipt is extended to ________________________________________________________ (Name of the Participant), with Identity Document Type ___, No., who is a participant of the FAPV named __________________. The resources must be credited to bank account No. _______________ in the name of the Voluntary Previsional Savings Fund ________________________________________ in the financial entity __________________. __________________________________________________________ Name and signature of the person authorized to carry out the procedure at the FAPV Administering Institution and the respective institutional seal

Annex No. 2
NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
MINIMUM CONTENT OF THE FORM FOR REQUEST FOR TRANSFER OF VOLUNTARY CONTRIBUTIONS AND DEPOSITS TO A FAPV ADMINISTERING INSTITUTION Transfer Request The part corresponding to the Transfer Request for voluntary contributions must contain the following elements:
a) ; b) Request number; c) Information regarding whether the affiliate will carry out a Total or Partial transfer of the resources; in case the affiliate opts to transfer a part of the amount accumulated in concept of voluntary contributions and deposits, as well as the generated profitability, he/she must manifest his/her interest in keeping the remaining amount as part of his CIAP with the possibility of carrying out a subsequent transfer; d) Amount to be transferred; e) The phrase that establishes the affiliate's decision to transfer totally or partially the resources accumulated in concept of voluntary contributions and deposits and the profitability generated by e ___________ (name of the affiliate) with Identity Document Type __________________ No.________________ with validity until ____________, I request to transfer the resources accumulated in concept of Voluntary Contributions and Deposits to the Administering Institution ____________________ (name of the FAPV Administering Institution ); f) Designation of the fund to which the resources will be transferred in the Administering Institution, according to the physical or electronic receipt presented; g) The date of the request for transfer of resources to the FAPV Administering Institution, with ; h) Signature of the affiliate in physical requests. In cases where the procedure is carried out through electronic channels, authentication of the affiliate will be necessary, according to the way in which the AFP establishes it; and i) Name, signature and position of the person carrying out the procedure on behalf of the AFP and seal of the AFP, in cases where the procedure is carried out in an Agency.

Annex No. 3
NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
FORMAT REQUEST FOR CANCELLATION OF PROCEDURE FOR TRANSFER OF VOLUNTARY CONTRIBUTIONS AND DEPOSITS San Salvador, ________ of _______ of _______. I, __________________________________________________________, with Type of Identity Document __________________ No. _______________ with validity until __________________, affiliated to AFP _______________, by this means I manifest my intention to not continue with the procedure for transfer of voluntary contributions and deposits to the FAPV Administering Institution __________________, with request number ______________.

__________________________________________________________ Signature or authentication of the affiliate, as appropriate ________________________________ Signature of the affiliate Signature

Annex No. 4
NSP-67
TECHNICAL STANDARDS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
12/30/2022
Validity: 12/30/2022
ELECTRONIC EXCHANGE OF INFORMATION

FILE OF REQUEST FOR TRANSFER OF VOLUNTARY CONTRIBUTIONS AND DEPOSITS Through this file, the AFP will inform the FAPV Administering Institution of the detail of affiliates who requested the transfer procedure, as stipulated in these Norms. The internal structure of the file is as follows:
COLUMN NAME DESCRIPTION
FAPV ADMINISTERING
INSTITUTION
Code of the FAPV Administering Institution to which the affiliate has requested that his voluntary contributions and deposits be transferred AFP Code of the AFP that informs TRANSFER REQUEST DATE Date of the transfer request, which must coincide with the date on which the transfer request was received by
part of the affiliate
IDENTITY DOCUMENT TYPE
Type of Identity Document presented by the affiliate IDENTITY DOCUMENT VALIDITY Expiry date of Identity Document presented by the affiliate IDENTITY DOCUMENT NUMBER Number of the Identity Document presented by the affiliate TRANSFER REQUEST NUMBER Number of the request signed by the affiliate FIRST NAME First Name of the affiliate according to identity document SECOND NAME Second Name of the affiliate according to identity document FIRST SURNAME First Surname of the affiliate according to identity document SECOND SURNAME Second Surname of the affiliate according to identity document MAIDEN SURNAME Maiden Surname of the affiliate according to identity document DATE OF BIRTH Date of birth of the affiliate SEX Sex of the affiliate AMOUNT TO TRANSFER Amount to be transferred to the FAPV Administering Institution ACCOUNT NUMBER Account number of the FAPV Administering Institution where the resources will be transferred ACCOUNT NAME Account name of the FAPV Administering Institution where the resources will be transferred FILE OF NOTIFICATION OF CANCELLATION OF THE TRANSFER PROCEDURE FOR VOLUNTARY CONTRIBUTIONS AND DEPOSITS

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Annex No. 4
NSP-67
FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
30/12/2022
Validity: 30/12/2022
The AFP will notify the Voluntary Previsional Savings Fund Administering Institution regarding the cancellation of the transfer process, when the affiliate withdraws their intention to transfer the resources to said Institution. The file structure is as follows:

COLUMN NAME	DESCRIPTION
ADMINISTRATING INSTITUTION	Code of the Voluntary Previsional Savings Fund Administering Institution to which the affiliate has requested their voluntary contributions and deposits be transferred
AFP	Code of the AFP reporting
TYPE OF IDENTITY DOCUMENT	Type of Identity Document presented by the affiliate
VALIDITY OF IDENTITY DOCUMENT	Expiration date of the Identity Document presented by the affiliate
IDENTITY DOCUMENT NUMBER	Number of the Identity Document presented by the affiliate
TRANSFER REQUEST NUMBER	Number of the request signed by the affiliate
TRANSFER REQUEST DATE	Date of the transfer request, which must coincide with the date the transfer request was received by the affiliate
FIRST NAME	First Name of the affiliate according to identity document
SECOND NAME	Second Name of the affiliate according to identity document
FIRST SURNAME	First Surname of the affiliate according to identity document
SECOND SURNAME	Second Surname of the affiliate according to identity document
MARRIED SURNAME	Married Surname of the affiliate according to identity document
DATE OF BIRTH	Date of birth of the affiliate
SEX	Sex of the affiliate
CAUSE OF CANCELLATION OF PROCESS	Reason why the transfer is cancelled
DATE OF TRANSFER CANCELLATION REQUEST	Date on which the transfer cancellation request is made

Annex No. 4
NSP-67
FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
30/12/2022
Validity: 30/12/2022
FILE FOR CONFIRMATION OF TRANSFER OF VOLUNTARY CONTRIBUTIONS AND DEPOSITS

This file will be sent by the Voluntary Previsional Savings Fund Administering Institution, confirming the receipt of resources in favor of the participant:
The internal structure of the file is as follows:

COLUMN NAME	DESCRIPTION
FAPV ADMINISTERING INSTITUTION	Code of the Voluntary Previsional Savings Fund Administering Institution reporting
AFP	Code of the AFP from which the resources originate
TYPE OF IDENTITY DOCUMENT	Type of Identity Document presented by the affiliate
VALIDITY OF IDENTITY DOCUMENT	Expiration date of the Identity Document presented by the affiliate
IDENTITY DOCUMENT NUMBER	Number of the Identity Document presented by the affiliate
TRANSFER REQUEST NUMBER	Number of the request signed by the affiliate
TRANSFER REQUEST DATE	Date of the transfer request, which must coincide with the date the transfer request was received by the affiliate
FIRST NAME	First Name of the affiliate according to identity document
SECOND NAME	Second Name of the affiliate according to identity document
FIRST SURNAME	First Surname of the affiliate according to identity document
SECOND SURNAME	Second Surname of the affiliate according to identity document
MARRIED SURNAME	Married Surname of the affiliate according to identity document
DATE OF BIRTH	Date of birth of the affiliate
SEX	Sex of the affiliate
DATE OF RESOURCE RECEIPT	Date on which the resources are received
AMOUNT OF RESOURCES RECEIVED	Amount of resources received by the AFP
ACCOUNT NUMBER	Account number of the Voluntary Previsional Savings Fund Administering Institution where the resources were received
ACCOUNT NAME	Account name of the Voluntary Previsional Savings Fund Administering Institution where the resources were received

Annex No. 5
NSP-67
FROM PENSION FUND ADMINISTRATORS TO AN INSTITUTION ADMINISTERING VOLUNTARY PREVISIONAL SAVINGS FUNDS Approval:
30/12/2022
Validity: 30/12/2022
CODES FOR MOVEMENTS IN INDIVIDUAL SAVINGS ACCOUNTS FOR PENSIONS TO IDENTIFY OPERATIONS FOR THE TRANSFER OF VOLUNTARY CONTRIBUTIONS AND DEPOSITS TO A VOLUNTARY PREVISIONAL SAVINGS FUND

Type	Code	Adjustment Indicator	Reversal Indicator	Concept
A	133			Adjustment for Reversal of Partial Transfer of Voluntary Contributions to a FAPV
C	133			Adjustment for Partial Transfer of Voluntary Contributions to a FAPV
A	134			Adjustment for Reversal of Total Transfer of Voluntary Contributions to a FAPV
C	134			Adjustment for Total Transfer of Voluntary Contributions to a FAPV