13.1. Before distributing the surplus assets of a terminated pension plan, the administrator of the plan shall pay Retraite Québec a fee equal to 1% of the surplus assets; that fee may not be less than $500 without however exceeding the surplus assets, or more than $50,000.
This section also applies to the pension plans referred to in the second paragraph of section 311.1 of the Act. Notwithstanding the foregoing, this section does not apply where the surplus assets of the plan are the subject of proceedings, of an apportionment or of an order referred to in the first paragraph of that section, or of a judgment having compulsory effect prior to 1 January 1993.
O.C. 1895-93, s. 2; O.C. 173-2002, s. 10.