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R-15.1 - Supplemental Pension Plans Act
Section 216
Disposition versions
216. Any benefit derived from obligations arising from an amendment to the pension plan related to service completed in a period preceding the effective date of the amendment shall, for payment purposes, be reduced
(1) by 100%, if the period from the effective date of the amendment to the date of termination is less than one year;
(2) by 80%, if the period is one year or more, but less than two years;
(3) by 60%, if the period is two years or more, but less than three years;
(4) by 40%, if the period is three years or more, but less than four years;
(5) by 20%, if the period is four years or more, but less than five years.
216. Any benefit, other than a benefit referred to in section 215, derived from obligations arising from an amendment to the pension plan related to service completed in a period preceeding the effective date of the amendment shall, for payment purposes, be reduced
(1) by 100 %, if the period from the effective date of the amendment to the date of cessation of conbribution payments is less than one year or if the effective date of the amendment is subsequent to the date of cessation of contribution payments;
(2) by 80 %, if the period is one year or more, but less than two years;
(3) by 60 %, if the period is two years or more, but less than three years;
(4) by 40 %, if the period is three years or more, but less than four years;
(5) by 20 %, if the period is four years or more, but less than five years.
Where the amendment is related to service completed in a period subsequent to the termination date of the plan, the reduction of benefits deriving therefrom shall operate according to the same rules.
However, no benefit derived from an amendment to the plan causing an improvement unfunded actuarial liability that is considered to be an initial unfunded actuarial liability under this Act may be reduced under this section.
216. Any benefit, other than a benefit referred to in section 215, derived from obligations arising from an amendment to the pension plan made after 1 January 1990 and related to service completed in a period preceeding the effective date of the amendment shall, for payment purposes, be reduced
(1) by 100 %, if the period from the effective date of the amendment to the date of cessation of conbribution payments is less than one year or if the effective date of the amendment is subsequent to the date of cessation of contribution payments;
(2) by 80 %, if the period is one year or more, but less than two years;
(3) by 60 %, if the period is two years or more, but less than three years;
(4) by 40 %, if the period is three years or more, but less than four years;
(5) by 20 %, if the period is four years or more, but less than five years.
Where the amendment is related to service completed in a period subsequent to the termination date of the plan, the reduction of benefits deriving therefrom shall operate according to the same rules.
However, no benefit derived from an amendment to the plan causing an improvement unfunded actuarial liability that is considered to be an initial unfunded actuarial liability under this Act may be reduced under this section.
