28. Even if the date of the actuarial valuation of a pension plan is prior to 1 January 2010, the report on that actuarial valuation must be established in accordance with the provisions of sections 4 to 5.4 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), made by Order in Council 1073-2009 dated 7 October 2009, except the provisions of paragraph 1 of section 4.5 of the Regulation.