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 disposition mortis causa, 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.
The claims of beneficiaries arising from the restricted retirement savings plan of the testator with a bank foundation are also subject to abatement.
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