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R-15.1, r. 1.2 - Regulation respecting the funding of multi-jurisdictional defined benefit pension plans
Section 20
Disposition versions
20. Any multi-jurisdictional pension plan must be the subject of a complete actuarial valuation as at 31 December 2018. Where such a valuation is not referred to in section 118 or 146.16 of the Act or cove-red by a regulation made under the second paragraph of section 2 of the Act, the report on the actuarial valuation as at 31 December 2018 must be sent to Retraite Québec within 9 months of the valuation date.
Despite the foregoing, the actuarial valuation provided for in the first paragraph is not required, where the notice referred to in section 119.1 of the Act establishes that the degree of solvency of a plan at 31 December 2018 is equal to 75% or more.
In addition, where the notice referred to in section 119.1 of the Act establishes that the degree of solvency of a plan at 31 December 2018 is less than 75%, the actuarial valuation provided for in the first paragraph is not required if the actuary attests, in the document accompanying the notice referred to in section 3.2 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), that the contributions required at the date of the last complete actuarial valuation whose report was sent to Retraite Québec would have been sufficient if the solvency requirements provided for in this Regulation had applied at that date.
In force: 2019-04-25
20. Any multi-jurisdictional pension plan must be the subject of a complete actuarial valuation as at 31 December 2018. Where such a valuation is not referred to in section 118 or 146.16 of the Act or cove-red by a regulation made under the second paragraph of section 2 of the Act, the report on the actuarial valuation as at 31 December 2018 must be sent to Retraite Québec within 9 months of the valuation date.
Despite the foregoing, the actuarial valuation provided for in the first paragraph is not required, where the notice referred to in section 119.1 of the Act establishes that the degree of solvency of a plan at 31 December 2018 is equal to 75% or more.
In addition, where the notice referred to in section 119.1 of the Act establishes that the degree of solvency of a plan at 31 December 2018 is less than 75%, the actuarial valuation provided for in the first paragraph is not required if the actuary attests, in the document accompanying the notice referred to in section 3.2 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), that the contributions required at the date of the last complete actuarial valuation whose report was sent to Retraite Québec would have been sufficient if the solvency requirements provided for in this Regulation had applied at that date.
