9. At the date of an actuarial valuation of a target-benefit pension plan, the amortization payments related to any technical actuarial deficiency determined on the date of a previous actuarial valuation, where applicable, are eliminated.
The amortization period for such a technical actuarial deficiency ends, notwithstanding paragraph 1 of section 142 of the Act, no later than 10 years after the date of the actuarial valuation that determines the deficiency.