3. The report on the first complete actuarial valuation of a pension plan whose date is after 30 December 2008 must, upon being sent to Retraite Québec, be accompanied by a writing whereby the person or body empowered to give instructions under section 2 or under section 6 of the Act to amend the Supplemental Pension Plans Act and other legislative provisions in order to reduce the effects of the financial crisis on plans covered by the Act (2009, chapter 1) certifies that the report complies with the instructions given to the pension committee, or that no instructions were given.