20. Despite section 142 of the Act, enacted by section 11 of chapter 42 of the Statutes of 2006, if the pension committee was given instructions to apply the measure provided for in paragraph 3 of section 2, the amortization period for a technical actuarial deficiency established by taking into account the funding relief measures expires at the latest at the end of the first fiscal year of the pension plan starting after 31 December 2017.