14.12. Notwithstanding section 132 of the Supplemental Pension Plans Act (chapter R-15.1), where, further to an amendment made between 30 December 2009 and 1 January 2013, an actuarial valuation determines the value of additional obligations of a pension plan, a special amortization payment is determined.
The payment corresponds to the higher of the value of the additional obligations determined on a solvency basis or their value determined on a funding basis.
The special amortization payment shall be made as soon as the report on the first actuarial valuation to take the amendment into consideration is sent to the Régie. To such payment shall be added accrued interest, if any, from the date of the valuation, calculated at the rate referred to in section 48 of the Act.