14.10. Notwithstanding section 39 of the Supplemental Pension Plans Act, (chapter R-15.1), the employer shall, during each fiscal year of the pension plan ending between 30 December 2010 and 1 January 2013, pay as employer contributions an amount which, when added to the member contributions, is equal to or greater than the total of the following amounts:
(1) the amount of the current service contribution determined in accordance with sections 138 and 139 of the Act;
(2) the amount obtained by multiplying by the following percentage the amortization payment determined in respect of the solvency deficiency established in accordance with the second paragraph, on the assumption that the amortization period is 5 years:
(a) for the Régime de retraite des employés cadres et non syndiqués de Kruger Inc., registered under number 7300, 17%;
(b) for the Régime de retraite des employés syndiqués de Kruger Inc. Bromptonville, registered under number 20637, 34%;
(c) for the Régime de retraite des employés syndiqués de Kruger Inc. Trois-Rivières, registered under number 25451, 42%;
(d) for the Régime de retraite des employés syndiqués de Kruger Wayagamack Inc., registered under number 31885, 43%;
(e) for the Régime de retraite des employés cadres et non-syndiqués de Kruger Wayagamack Inc., registered under number 31889, 35%.
(3) the special amortization payment provided for in section 14.12 required during the fiscal year.
For the purposes of paragraph 2 of the first paragraph and notwithstanding section 130 of the Act, the solvency deficiency, as at the date of an actuarial valuation of the plan, corresponds to the amount by which the surplus liabilities of the plan established in accordance with the third paragraph exceeds the assets of the pension plan, established in accordance with section 123 of the Act.
For the purposes of the second paragraph, the liabilities shall be equal to the sum of the following values:
(1) the value of the obligations arising from the plan, assuming that the plan is terminated on the date of the actuarial valuation;
(2) the value of the obligations arising from any amendment to the plan considered for the first time at the date of the valuation and made before 31 December 2009, such value having been calculated on the assumption that the effective date of the amendment is the valuation date.