R-15.1, r. 6.1.1 - Regulation concerning certain Papiers White Birch pension plans

Section 3.7 Disposition versions

2013-12-20

3.7. At the date of the actuarial valuation of a past component of a pension plan, the projected assets as at the date of the end of the projection include the special amortization payments provided for in subdivision 2 to be paid into the plan until that date.

Furthermore, the projected assets of the past component at the date of the end of the projection are obtained on the basis of the market value of the assets of that component at the date of the valuation by assuming that no contributions are made between the date of the valuation and the end date, with the exception of the contribution provided for in section 3.9, and by assuming an annual interest rate of 5.5%. That value is adjusted to take into consideration the benefits and other amounts to be paid during that period, assuming the contingencies in the first paragraph of section 3.6 will occur.

O.C. 1309-2013, s. 1.