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R-15.1, r. 1.3 - Regulation respecting the funding of defined-benefit pension plans of the municipal and university sectors
Section 59
Disposition versions
59. The part of the report related to a partial actuarial valuation referred to in subparagraph 4 of the first paragraph of section 118 of the Act that concerns the prior component must in addition contain the following information:
(1) the amount of the special improvement payment;
(2) the special improvement payment method with, where applicable, the amount of surplus assets used or the amounts withdrawn from the gains recorded in the reserve pursuant to the first paragraph of section 14 of the Act to foster the financial health and sustainability of municipal defined-benefit pension plans (chapter S-2.1.1);
(3) the special improvement payment, paid either by the employer, active members, or both;
(4) the balance of the gains recorded in the reserve pursuant to the first paragraph of section 14 of the Act to foster the financial health and sustainability of municipal defined-benefit pension plans, where the balance is appropriated to the special improvement payment;
(5) the rules concerning the deferment of contributions provided for in the funding policy.
In force: 2024-02-22
59. The part of the report related to a partial actuarial valuation referred to in subparagraph 4 of the first paragraph of section 118 of the Act that concerns the prior component must in addition contain the following information:
(1) the amount of the special improvement payment;
(2) the special improvement payment method with, where applicable, the amount of surplus assets used or the amounts withdrawn from the gains recorded in the reserve pursuant to the first paragraph of section 14 of the Act to foster the financial health and sustainability of municipal defined-benefit pension plans (chapter S-2.1.1);
(3) the special improvement payment, paid either by the employer, active members, or both;
(4) the balance of the gains recorded in the reserve pursuant to the first paragraph of section 14 of the Act to foster the financial health and sustainability of municipal defined-benefit pension plans, where the balance is appropriated to the special improvement payment;
(5) the rules concerning the deferment of contributions provided for in the funding policy.
