As a general rule, your pension assets will be required to take procedures to roll over to another corporate-type DC plan, individual-type DC plan or other plan.
See "Changing Jobs & Retirement" on our website to find out the outlines of these procedures. For those of you who are former participants of our DC pensions plans, we will send you a guide to the procedures upon separation, please refer to the procedures.

If you fail to complete the rollover procedure by the last day of the six month period following the month in which a participant loses participant eligibility for a corporate-type DC plan, your assets will be automatically sold and transferred to the National Pension Fund Association
(NPFA)*.
Once an automatic rollover applies, you cannot accumulate or invest any more assets, and you will be charged additional fees on subsequent rollovers. Therefore, it is recommended that you complete procedures as soon as possible.
* In accordance with the Defined Contribution Pension Plan Act, etc., a plan administrator checks with other plan administrators if there is another account for your assets. If there is an account available, your assets may be transferred to that account without your request. However, assets can not be transferred in cases that personal identifying information differs between accounts.

No. The roll-over of assets is non-taxable. When a participant of DC pension retires and rolls over her/his pension assets to another DC pension, the roll-over of the accumulated assets is not subject to any taxes.

You can apply for early lump-sum distribution either with your plan administrator of a corporate-type DC pension or the National Pension Fund Association (NPFA). Each organization has its own requirements that you need to satisfy. See "Changing Jobs & Retirement" on our website for more information on these requirements.

Forfeiture to the plan sponsor is the return of the contribution amount to the plan sponsor. The maximum period this applies to is if you voluntarily leave your company with less than 3-years of service at the company. Requirements for the forfeiture and the amounts to be returned under corporate-type DC pensions differ among DC pension plans.
You will be entitled to all conversion assets rolled over from tax qualified pension plans, as well as all conversion assets transferred from other DC pension plans and the Employee's Pension Fund.

No. Even when the amount of your pension assets falls below that of plan sponsor's contributions accumulated due to the investment loss, you do not need to make up for the loss. By the same token, when the amount of your pension assets exceeds the accumulated total of plan sponsor's contributions due to investment gains, you do not need to return the gains to the plan sponsor.

It depends. With reference to the forfeiture to the plan sponsor of corporate-type DC pensions, the conditions for the reasons of retirement vary among DC pension plan documents. You do not need to return pension assets even after retiring with less than 3-years employment in your former company, if any of the following cases applies to you. (You will be entitled to the full amount of the pension assets.)

You will be entitled to all conversion assets rolled over from tax qualified pension plans, as well as all conversion assets transferred from other DC pension plans and the Employee's Pension Fund.
The portion of pension assets that are related to contributions of the plan sponsor will be subject to the forfeiture to the plan sponsor.