19. Despite paragraph 1 of section 130 of the Act, enacted by section 11 of chapter 42 of the Statutes of 2006, if the pension committee was given instructions to apply the measure provided for in paragraph 2 of section 2, the value of the additional obligations arising from an amendment to the pension plan made before 31 December 2008 and considered for the first time on the date of the actuarial valuation referred to in section 2 must be included in the liabilities of the plan.