96. If the supplemental plan contemplated by section 92 is a money purchase plan within the meaning of the Act respecting supplemental pension plans, the funds from that plan accrued in respect of each employee shall be used to acquire pension credit computed in accordance with the criteria prescribed by regulation.
If the supplemental plan is a unit benefit plan within the meaning of the Act respecting supplemental pension plans, the pension credit accumulated in the said plan becomes pension credit contemplated by section 92, for the purposes of this plan.
The accumulated pension credit contemplated in the preceding paragraph must be adjusted by the administrator of the supplemental plan to take into account the terms and conditions provided for in sections 89 and 92. Such adjustment must not effect any variation in the commuted value of such pension credit.