When using unrestricted assets, all active and former insured persons from the past three to five years should benefit provided they have been insured for at least one year. Retired persons who receive a pension must also be taken into account. However, unrestricted assets cannot be used for capital disbursements.
The design of the distribution criteria is up to the employer; possible criteria include:
amount of retirement assets
age of insured persons
duration of contribution payments
insured salary
The list is not exhaustive, and it is possible to combine several options. However, all insured persons must always be considered if they meet the criteria. A person-related distribution of unrestricted assets is not permitted.