Section I: General provisions.

I.-Without prejudice to the obligations referred to in the last paragraph of article L. 132-8, for the application of the first paragraph of article L. 132-27-2, the date on which the insurance undertaking becomes aware of the death of the insured is the date on which the insurance undertaking is informed of the death, by obtaining the death certificate, in particular following consultation of the national register for the identification of natural persons as provided for in article L. 132-9-3.

II - For the application of I of article L. 132-27-2, the expiry date of the contract is deemed to be that stipulated in the last tacit renewal, if applicable.

III -Sums denominated in foreign currencies are converted into euros by the insurance undertakings within seven working days prior to the date of deposit at the Caisse des dépôts et consignations, unless the contractual stipulations provide for an earlier date, and deposited at the Caisse des dépôts et consignations, in euros and net of any charges levied in favour of a third party for the conversion.

Deposits may be made on a monthly basis.

IV -When sums are deposited with the Caisse des dépôts et consignations in application of I of Article L. 132-27-2, the insurance undertaking provides the Caisse des dépôts et consignations with the following information by electronic means:

1° For all deposits :

a) The number of capitalisation contracts and accumulation certificates concerned by the deposit ;

b) The total sums involved;

2° For each contract and capitalisation certificate concerned by the deposit:

a) The type and number of the contract, bond, policy or membership ;

b) The amount deposited;

c) The original currency ;

d) The date of knowledge of the death of the policyholder or the maturity date of the contract or capitalisation certificate.

Within five working days of receiving the above-mentioned information and the corresponding sums, Caisse des Dépôts et Consignations issues the insurance company with proof of deposit stating the date of deposit, the total amount of sums deposited and the amounts deposited in respect of each contract or bond. The twenty-year period referred to in III of Article L. 132-27-2 runs from the date on which the sums are deposited with the Caisse des dépôts et consignations, as indicated on the proof of deposit.

V.- At the same time as this deposit is made, the insurance undertaking also communicates, by dematerialised means, the information it holds which is necessary for the appropriate disclosure of the identity of the policyholders, as referred to in II of article L. 132-27-2, and for the payment of the sums to the policyholder or to the beneficiaries pursuant to I of article L. 132-27-2, i.e. :

1° Information relating to the policyholder or subscriber :

a) For natural persons :

-marital status

-last known address;

b) For legal entities :

-name or company name

-last known registered office;

2° Information relating to the insured person :

a) Date of death, if applicable ;

b) Marital status ;

c) Last known address;

3° Information concerning the beneficiary(ies):

a) Last known wording of the beneficiary clause ;

b) For natural persons :

-marital status ;

-last known address;

c) For legal entities :

-name or company name

-last known registered office.

VI.-1° The insurance undertakings, provident institutions or associations referred to in I of Article L. 132-9-3 shall keep, until the expiry of the periods set out in III of Article L. 132-27-2, the following information and documents relating to the taxation system applicable to sums transferred to the Caisse des dépôts et consignations:

a) For sums paid to the Caisse des dépôts et consignations from the surrenderable portion of each contract mentioned in I of article 990 I of the General Tax Code, the surrender value on the day of the insured's death corresponding to the sums, annuities or values due in respect of premiums paid from 13 October 1998 ;

b) For sums paid to the Caisse des dépôts et consignations from the non-redeemable portion of each contract mentioned in I of article 990 I of the General Tax Code, the product resulting from multiplying the amount of the death benefit due, less the surrender value on the day of the policyholder's death, by the mortality rate corresponding to the policyholder's age at the time of death in the mortality table applicable on that date;

c) For sums paid to the Caisse des dépôts et consignations from each contract mentioned in I of article 990 I of the General Tax Code that cannot be surrendered, the annual premium or the amount of the single premium paid when the contract was taken out, if this took place after 13 October 1998;

d) For sums paid to the Caisse des dépôts et consignations and which fall within the scope of 1 du I de l'article 990 I bis du code général des impôts, the surrender value on the day of the policyholder's death of the life insurance contracts from which these sums are derived;

e) For sums paid to the Caisse des dépôts et consignations from life insurance contracts or capitalisation bonds or contracts mentioned in I of article 990 I bis of the General Tax Code which include a term, the amount of the sums due to the beneficiary on the date of maturity of the contract;

f) For all sums paid to the Caisse des dépôts et consignations from contracts mentioned in I of article 990 I of the General Tax Code and in I of article 990 I bis of the General Tax Code, the conditions under which the guaranteed capital has been revalued since the death of the policyholder in application of the third paragraph of article L. 132-5, for each of the aforementioned contracts, or those under which interest has been paid in application of article R. 132-3-1 ;

g) For the fraction of sums in the nature of income attached to bonds, contracts or investments mentioned in I of article 125-0 A of the General Tax Code:

-the nature of the contract

-the date the contract was taken out

-the amount of taxable income and the amount of income exempt from income tax;

2° The insurance companies, provident institutions or associations referred to in article L. 132-9-3-1 provide the Caisse des dépôts et consignations, at its request, with the information and documents referred to in 1°.