142. The value of the benefits to which a member or a beneficiary becomes entitled under a pension plan and that corresponds to the following amounts must be paid in full:
(1) additional voluntary contributions credited to the member’s account, with accrued interest;
(2) member or employer contributions paid in respect of a member under terms in a defined benefit plan that are identical to those of a defined contribution plan, with accrued interest; and
(3) amounts credited to a member’s account following a transfer, even a transfer other than a transfer under Chapter VII, with accrued interest.
The benefit provided for in section 67.5, the one provided for in section 69.1 and the periodic amounts payable as pension benefits must also be paid in full.
The value of any other benefit may be paid out of the pension fund only in proportion to the degree of solvency of the plan, up to 100%, as established in the last actuarial valuation report transmitted to the Régie.
1989, c. 38, s. 142; 1997, c. 19, s. 15; 2006, c. 42, s. 50; 2008, c. 21, s. 17.