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 46 Disposition versions

2014-04-09

46. (Revoked).

O.C. 856-2011, s. 46; O.C. 299-2014, s. 12.

2012-09-01

46. Where corrective measures have been taken in accordance with section 32, the actuarial valuation report for the affected component of a pension plan at the date mentioned in that section, as well as the accompanying global report, must be amended or replaced.

The report on the actuarial valuation, as amended or replaced, must contain the following information, in particular:

(1)  a description of any increase in contributions and any change to benefits resulting from the corrective measures for the 5 fiscal years following the date of the valuation;

(2)  the value, at the date of the actuarial valuation, of the increase in contributions, resulting from corrective measures for the 5 fiscal years following the date of the valuation;

(3)  the variation in liabilities, at the date of the valuation, on a funding basis and on a solvency basis, resulting from changes to benefits due to the corrective measures for the 5 fiscal years following the date of the valuation.

The global report, as amended or replaced, must contain the information described in the preceding paragraph. It shall also show that the corrective measures have achieved the result described in section 33.

An amended report or a new report shall be sent to the Régie at the latest on the last day of the fifteenth month following the date of the valuation.

O.C. 856-2011, s. 46.