31. Notwithstanding section 146.1 of the Act, the maximum amount of surplus assets that may be appropriated under section 30 is equal to the lesser of the following amounts:(1) on a solvency basis, the amount by which the plan’s assets, reduced by the reserve provided for in section 128 of the Act, exceed the plan’s liabilities, reduced by the value of the additional obligations arising from any measure referred to in section 30 considered for the first time during the valuation;
(2) on a funding basis, the amount by which the plan’s assets exceed its liabilities, the latter being reduced by the value of the additional obligations arising from any measure referred to in section 30 considered for the first time during the valuation.