(iii) les prestations viagères ou les cotisations dépassent les prestations qui seraient prévues par ailleurs, ou les cotisations qui seraient versées par ailleurs, si elles étaient fonction des services effectivement rendus et de la rémunération effectivement reçue, par le particulier,
(iii) the lifetime retirement benefits or the contributions, as the case may be, exceed the benefits that would otherwise be provided or the contributions that would otherwise be made if the benefits or contributions were based on the services actually rendered by the individual and the remuneration actually received by the individual,