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R-15.1, r. 6.2 - General Regulation respecting supplemental pension plans
Section 46
Disposition versions
46. The amount of any initial unfunded liability or experience deficiency shall be funded by means of special contributions spread over a period not exceeding the amortization period. The special contribution in any year shall not be less than the annual amount required to liquidate the remaining initial unfunded liability or experience deficiency during the remainder of the amortization period.
If a fiscal year is less than 12 months, or more than 12 months, the amount of the special contribution is proportional to the number of months.
In the case of a plan administered or fully guaranteed by the city of Montréal, no special contribution in respect of an initial unfunded liability existing at the time of registration shall be required before the termination of the city’s fiscal year 1968/1969.
In the case of a plan administered or fully guaranteed by the city of Québec, no special contribution in respect of an initial unfunded liability existing at the time of registration shall be required before the termination of the city’s fiscal year 1970/1971.
