43. Where the valuation of a plan that is not terminated is to take place on a given date, the method and the assumptions on which the valuation is based shall assume that the plan is to be of indefinite duration.
One of the assumptions contemplated in the first paragraph shall include the projection of salaries up to the normal retirement age, in the case of a plan under which the amount of benefits in respect of a given year depends on the subsequent evolution of salaries.
R.R.Q., 1981, c. R-17, r. 1, s. 43.