1. This Regulation applies to the pension plans referred to in Appendix A as well as every pension plan to which the Supplemental Pension Plans Act (chapter R-15.1; hereinafter referred to as “the Act”) applies and whose liabilities include obligations arising from a pension plan referred to in Appendix A or Appendix B for service completed prior to 1 January 2011, if the employer party to the plans - or, in the case of a multi-employer plan, every employer party to the plan - is AbitibiBowater Inc. or a legal person for which AbitibiBowater Inc. holds, directly or indirectly, all shares carrying voting rights.