Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 8

When a transferor company or divided company as described in Paragraph 2 of Article 15 of the Business Mergers and Acquisitions Act transfers its labor pension reserve, the data with regard to the workers associated with the operations or assets transferred as well as the lengths of service and wage percentages of the workers shall also be turned over and registered under the account of labor pension reserve of the transferee company.Before a transferor company or divided company as described in Paragraph 3 Article 15 of the Business Mergers and Acquisitions Act transfers its labor pension reserve, the accumulated contributions to the labor pension reserve shall achieve the amount meeting the threshold for suspension of appropriation of contributions as described in Article 3.