6.5. For the purposes of section 75 of the Act, the annual value of the initial pension paid to the employee is adjusted by multiplying it by the percentage obtained by dividing the value “A” by the value “B”, where
“A” corresponds to the actuarial value at the employee’s retirement age; and
“B” corresponds to the actuarial value at age 65.
The actuarial value is determined using the “benefit allocation” actuarial method and the actuarial value corresponds to the sum of 50% of the actuarial value determined for a male and 50% of the actuarial value determined for a female.