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

Section 5.2 Disposition versions

2018-01-04

5.2. (Replaced).

O.C. 1073-2009, s. 2; O.C. 1183-2017, s. 4.

2012-09-01

5.2. Where the actuarial valuation determines the value of the additional obligations arising from an amendment to the plan considered for the first time, the report must also contain the following information:

(1)  a summary of the amendment that is the subject of the valuation, the date and effective date of the amendment;

(2)  the value of the additional obligations arising from the amendment, determined on a solvency basis and on a funding basis;

(3)  where the provision for adverse deviation is calculated on the basis of estimates authorized by section 60.5,

(a)  the amount of surplus assets that may be appropriated to the payment of the value of the additional obligations arising from the amendment, determined on a solvency basis, and the amount determined on a funding basis;

(b)  a certification of the actuary certifying that a complete actuarial valuation carried out at the valuation date would have established amounts at least equal to the amounts referred to in subparagraph a;

(4)  where the provision for adverse deviation is not calculated, a certification of the actuary certifying that a calculation of the provision carried out at the valuation date would have established that the plan’s assets are less than the liabilities increased by the provision for adverse deviation.

O.C. 1073-2009, s. 2.