19. The amount of surplus assets that may be used for the fiscal year of a pension plan, or part of that fiscal year, that immediately follows the date of the actuarial valuation and, where applicable, for one or each of the following fiscal years until the date of the next complete actuarial valuation, is appropriated according to one or a combination of the following appropriation methods, as set out in the pension plan:(1) the payment of employer contributions;
(2) the payment of member contributions;
(3) the payment of special improvement payments;
(4) the transfer of amounts to the employer only, to members only, or to both.