71. During an actuarial valuation after 30 December 2023, if amortization payments remain to be paid in relation to an improvement unfunded actuarial liability determined at a prior date, for the purpose of establishing the technical actuarial deficiency pursuant to section 10, the general account must be increased by the value of those contributions, which is established using an interest rate identical to the rate used to establish the plan’s liabilities.
46-2024O.C. 46-2024, s. 71.