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R-15.1, r. 6.1 - Regulation respecting supplemental pension plans affected by the arrangement regarding AbitibiBowater Inc. under the Companies’ Creditors Arrangement Act

Section 11
Disposition versions

Full text
11. The technical actuarial deficiency of the affected component of a pension plan at the date of an actuarial valuation corresponds to the amount by which the liabilities of the affected component, after deducting the value of the additional obligations arising from an amendment to the plan considered for the first time at the time of the valuation, exceed the assets of the component.
The assets and liabilities that the benefits of the members and beneficiaries represent and which are paid under the provisions of Division VI.1 on the basis of the degree of solvency of the plan as at 31 December of a given year shall not be included for the purpose of calculating the technical actuarial deficiency at that date.
O.C. 856-2011, s. 11; O.C. 1090-2012, s. 2.
11. The technical actuarial deficiency of the affected component of a pension plan at the date of an actuarial valuation corresponds to the amount by which the liabilities of the affected component, after deducting the value of the additional obligations arising from an amendment to the plan considered for the first time at the time of the valuation, exceed the assets of the component.
O.C. 856-2011, s. 11.
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