62. Where a plan’s special deficit exceeds its special balance, the amount by which the special deficit exceeds the special balance shall be paid by means of not more than 3 annual special contributions, and the amortization period for the experience deficiency reduced by that excess is the period terminating 15 years after the date when such deficiency was determined.
R.R.Q., 1981, c. R-17, r. 1, s. 62.