1 Where a life assurance claim maturing on the death of the deceased, including a claim arising from a restricted retirement savings plan, was established in favour of a third party by a disposition inter vivos or by a testamentary disposition, or was transferred by the deceased during his or her lifetime to a third party without valuable consideration, such claim is subject to abatement at its redemption value.
2 The claims of beneficiaries arising from the restricted retirement savings plan of the testator with a bank foundation are also subject to abatement.
501 Amended by No I of the FA of 18 Dec. 2020 (Law of Succession), in force since 1 Jan. 2023 (AS 2021 312; BBl 2018 5813).
5. On usufruct and annuities >