R-15.1, r. 4 - Regulation respecting measures to reduce the effects of the financial crisis on pension plans covered by the Supplemental Pension Plans Act

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14. An actuarial valuation of a pension plan must determine, in addition to what is provided for in section 5, any technical actuarial deficiency that may be determined by taking into account funding relief measures.
No improvement unfunded actuarial liability is determined in the carrying out of the actuarial valuation referred to in this Division.
O.C. 1153-2009, s. 14.