27. Without restricting the scope of section 9 of the Act, any change concerning the following matters is an amendment within the meaning of the Act, even if such amendment is not provided for in the plan:(a) the formula for regular or special contributions;
(b) the cessation of contributions;
(c) the classes of persons who may be covered;
(d) the conditions under which the right of benefits is vested;
(e) the basis for computing the benefits or pensions;
(f) the classes of permissible investments;
(g) the duties of the administrator or of the retirement committee;
(h) an agreement pertaining to the transfer of pension credits;
(i) the replacement of the deferred annuity in the cases provided for in section 38 of the Act;
(j) the name of the plan or the substitution of the employer.