Farmer Pension Act Article 24

Besides being used for paying farmers’ pensions and investment, the farmers’ pension fund shall not be used as the object of mortgage or security nor for any other purpose; regulations for the management, use, and distribution of profit or loss of the fund shall be drafted by the Competent Authority, which shall report these rules to the Executive Yuan for approval.
中文原文 農民退休儲金條例第24條
農民退休基金除作為給付農民退休儲金及投資運用之用外,不得扣押、供擔保或移作他用;其管理、運用及盈虧分配之辦法,由主管機關擬訂,報請行政院核定。

English translation for reference only; the Chinese text prevails. Not legal advice.