(1) The employer of business employing at least 300 regular employees shall compose a reserve operating committee as prescribed by Presidential Decree, to operate the reserve of the retirement pension plan more reasonably. <Amended on Apr. 13, 2021>
(2) The employer referred to in paragraph (1) shall operate the reserve in accordance with a reserve operation plan deliberated by the reserve operating committee. In such cases, the reserve operation plan shall be prepared at least once every year, including matters prescribed by Presidential Decree, such as the purpose and method of operation of the reserve, target profit rate, and evaluation of the operational performance. <Amended on Apr. 13, 2021>[This Article Newly Inserted on Apr. 13, 2021]