38. The summary of the pension plan provided for in section 111 of the Act must contain, in addition to the information provided for in section 56.1 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), the following:(1) a description of what a target-benefit pension plan is, including the fact that benefits may vary according to the financial situation of the pension plan;
(2) a description of the risks for the members and beneficiaries as well as the methods used to manage those risks.