R-15.1, r. 2 - Regulation respecting the funding of pension plans of the municipal and university sectors

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38.6. A stabilization fund that replaces the reserve referred to in section 12 may be established in the new component of a pension plan as of the date of segregation pursuant to section 38.1.
The assets of the new component of the pension plan are divided between the general account and the stabilization fund. The rate of return of each account corresponds to the rate of return derived from the investment of the assets of the new component of the plan.
O.C. 1203-2013, s. 1.