58. An amendment to a pension plan that pertains to the division of the assets and liabilities of the pension plan or the merger of all or part of the assets and liabilities of several pension plans into a single plan may, if the amendment concerns the affected component of the plan, take effect only at the date of the end of a fiscal year of the plan.
The amendment shall be considered for the first time on the date of the actuarial valuation that corresponds to the date it becomes effective.