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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 23
Disposition versions

Full text
23. A payment deficiency may be amortized in as many payments as fiscal years in the amortization period.
The payments shall be equal. They are determined using an interest rate identical to the rate used to establish the liabilities of the affected components when determining their degree of solvency.
The amortization period for the payment deficiency for a fiscal year begins the first day of the following fiscal year and may not exceed 3 fiscal years.
A payment is payable in full the last day of the seventh month of each fiscal year included in the amortization period.
O.C. 856-2011, s. 23.
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