136.1. The Commission shall, with respect to every employee other than an employee referred to in section 135, transfer to the consolidated revenue fund the actuarial value of the benefits accrued to the employee, if any, under the Pension Plan of Management Personnel in respect of the years and parts of a year of service for which contributions or, as the case may be, sums paid by the employee have been deposited into the Caisse de dépôt et placement du Québec without exceeding, however, the actuarial value of the equivalent benefits to which the employee is entitled under this plan. The actuarial values are those established pursuant to section 23 in respect of those years and parts of a year of service.
All sums transferred pursuant to the first paragraph shall bear interest, compounded annually, at the rates determined, for each period, under the Act respecting the Pension Plan of Management Personnel (chapter R-12.1) from the date on which the employee began to pay contributions to this plan to the date on which the sums are transferred to the consolidated revenue fund. The sums are taken out of the relevant funds of the Caisse de dépôt et placement du Québec according to the procedure for the payment of benefits contained in sections 180 and 182 of the Act respecting the Pension Plan of Management Personnel.