15. If instructions were given to the pension committee to apply the measure provided for in paragraph 1 of section 2, the asset valuation method indicated in the instructions must include the taking into account of the short-term fluctuations in the market value of the assets during the period determined in accordance with section 16.
Despite the first paragraph of section 123 of the Act, enacted by section 11 of chapter 42 of the Statutes of 2006, the assets of the pension plan must be established in accordance with the asset valuation method indicated in the instructions, for the purposes of the actuarial valuation referred to in section 2 and subsequent actuarial valuations.