60.2. In addition to the cases where it must be determined under the Act, the provision for adverse deviation provided for in section 128 of the Act is calculated during the last actuarial valuation of a pension plan on the basis of which
(1) amortization payments must be paid with respect to an improvement unfunded actuarial liability determined in a prior actuarial valuation while a complete actuarial valuation shows that the plan is both solvent and funded, unless an actuary certifies that the plan’s assets are less than the liabilities increased by the provision for adverse deviation;
(2) the amortization payments remaining to be paid in connection with any improvement unfunded actuarial liability determined in a prior actuarial valuation are eliminated pursuant to section 131 of the Act;
(3) the surplus assets are appropriated to the payment of employer contributions under section 146.3.4 of the Act;
(4) the employer applies for the reduction of the amount of the letter of credit under section 126.96.36.199.
The value of the liabilities taken into account for calculating the provision for adverse deviation is established without reference, where applicable, to any amendment to the plan considered for the first time in the valuation.