R-15.1, r. 6 - Regulation respecting supplemental pension plans

Section 11.3 Disposition versions

2018-01-04

11.3. A report relating to an actuarial valuation of the plan at a date that is prior to 1 January 2019 must include, where the measures provided for under section 318.4 of the Act are used:

(1)  the amount of the employer amortization payments determined in accordance with the Act as it read on 31 December 2015, taking into account any instruction referred to in the third paragraph of that section;

(2)  the sum of the employer amortization payments and employer current service stabilization contribution determined in accordance with the rules set forth in the Act as of 1 January 2016;

(3)  the proportion of the difference between the amounts provided for under paragraphs 2 and 1 that is required for the fiscal year;

(4)  the portion of the stabilization amortization payment that can be paid using a letter of credit.

O.C. 1183-2017, s. 4.