28. The corrective measures referred to in the first paragraph of section 27 may not become effective until the day following the date of the actuarial valuation that determined the contribution shortfall. Moreover, the corrective measures may take effect no later than one year after the day following the date of that valuation.
The adjustment of accrued benefits and the change to member contributions or the benefits target must take into consideration, for actuarial purposes, any deferment thus determined.