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R-10, r. 2 - Regulation under the Act respecting the Government and Public Employees Retirement Plan

Section 19
Disposition versions

Full text
19. Where all or part of the assets of the supplementary retirement plan is part of the general fund of an insurance company, of any other institution holding a general fund or of a government, the recognized value is the redemption value fixed by contract or any other greater value agreed upon by the administrator and the institution.
Where the contract provides that all or part of the assets must be transferred by instalments, the value of each payment must be calculated using a rate of interest of 8.5% for the first 10 years and 6% for subsequent years.
O.C. 1845-88, s. 19.
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