29. If an employer ceases to make contributions to a plan after 31 December 1965, due to the adoption of a new plan, he shall not be deemed to have ceased to make the contributions within the meaning of section 40 of the Act. The pension benefits, other benefits and rights of refund under the former plan shall, in such case, be deemed to be the pension benefits, other benefits and rights of refund in respect of the service of members before the date of such cessation, even if the assets or liabilities of the former plan are not merged with those of the new plan.
R.R.Q., 1981, c. R-17, r. 1, s. 29.