122.1. For the purposes of this chapter, the assets and liabilities of a pension plan are both reduced by an amount corresponding to the sum of the following values:
(1) the value of any additional voluntary contributions paid into the pension fund, with accrued interest;
(2) the value of the contributions paid into the pension fund under provisions which, in a defined benefit plan, are identical to those of a defined contribution plan, with accrued interest;
(3) the value of amounts received by the pension plan following a transfer, even otherwise than under Chapter VII, with accrued interest.
However, in the case of a floor plan, the assets and liabilities of a plan are not to be reduced by the value referred to in subparagraph 2.