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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 74
Disposition versions
74. Despite section 37, if the assets of a pension plan include bonds referred to in section 255 of the Act to amend various legislative provisions concerning municipal affairs (2004, chapter 20), a portion corresponding to 25% of the technical gains determined by a complete actuarial valuation of the plan must first be appropriated, as at the date of the valuation, to reduce the amount of the bonds.
Where, after applying section 37 taking into account the first paragraph of this section and section 72, actuarial gains remain within the meaning of section 12 of Chapter 3 of the Act to amend various legislative provisions concerning municipal affairs (2003, chapter 3) as replaced by section 215 of the Act to amend various legislative provisions concerning municipal affairs, the actuarial gains are added to the portion determined in the first paragraph.
In force: 2024-02-22
74. Despite section 37, if the assets of a pension plan include bonds referred to in section 255 of the Act to amend various legislative provisions concerning municipal affairs (2004, chapter 20), a portion corresponding to 25% of the technical gains determined by a complete actuarial valuation of the plan must first be appropriated, as at the date of the valuation, to reduce the amount of the bonds.
Where, after applying section 37 taking into account the first paragraph of this section and section 72, actuarial gains remain within the meaning of section 12 of Chapter 3 of the Act to amend various legislative provisions concerning municipal affairs (2003, chapter 3) as replaced by section 215 of the Act to amend various legislative provisions concerning municipal affairs, the actuarial gains are added to the portion determined in the first paragraph.
