R-15.1, r. 1.3 - Regulation respecting the funding of defined-benefit pension plans of the municipal and university sectors

Section 56 Disposition versions

2024-02-22

56. The part of the report related to a complete actuarial valuation that concerns the subsequent component must in addition contain the following information:

(1)  regarding stabilization contributions:

(a)  stabilization contributions projected for the fiscal year or part of the fiscal year immediately following the actuarial valuation;

(b)  the rule used to determine the stabilization contributions for the fiscal year or part of the fiscal year referred to in subparagraph a and for the 2 subsequent fiscal years;

(c)  the amounts to be paid respectively by the employer and by the active members for each fiscal year or part of the fiscal year referred to in subparagraph b;

(2)  where applicable, an estimate of member contributions that must be paid to the prior component of the plan pursuant to section 32 for the fiscal year or part of the fiscal year immediately following the actuarial valuation and for the 2 subsequent fiscal years;

(3)  the rules concerning the deferment of contributions provided for in the funding policy;

(4)  the information provided for in paragraph 1 of section 53 regarding the provision for adverse deviation of the subsequent component;

(5)  the reconciliation of the stabilization fund since the last complete actuarial valuation specifying the inflows and outflows provided for in section 45 including those at the date of the actuarial valuation;

(6)  where applicable, an estimate of the amounts of the stabilization fund that are used, for each fiscal year following the date of the actuarial valuation, to pay all or part of the amortization payments related to the technical actuarial deficiency.

O.C. 46-2024, s. 56.

Not in force

In force: 2024-02-22

56. The part of the report related to a complete actuarial valuation that concerns the subsequent component must in addition contain the following information:

(1)  regarding stabilization contributions:

(a)  stabilization contributions projected for the fiscal year or part of the fiscal year immediately following the actuarial valuation;

(b)  the rule used to determine the stabilization contributions for the fiscal year or part of the fiscal year referred to in subparagraph a and for the 2 subsequent fiscal years;

(c)  the amounts to be paid respectively by the employer and by the active members for each fiscal year or part of the fiscal year referred to in subparagraph b;

(2)  where applicable, an estimate of member contributions that must be paid to the prior component of the plan pursuant to section 32 for the fiscal year or part of the fiscal year immediately following the actuarial valuation and for the 2 subsequent fiscal years;

(3)  the rules concerning the deferment of contributions provided for in the funding policy;

(4)  the information provided for in paragraph 1 of section 53 regarding the provision for adverse deviation of the subsequent component;

(5)  the reconciliation of the stabilization fund since the last complete actuarial valuation specifying the inflows and outflows provided for in section 45 including those at the date of the actuarial valuation;

(6)  where applicable, an estimate of the amounts of the stabilization fund that are used, for each fiscal year following the date of the actuarial valuation, to pay all or part of the amortization payments related to the technical actuarial deficiency.

O.C. 46-2024, s. 56.