4.4. Where the actuarial valuation determines the value of the additional obligations arising from an amendment to the plan considered for the first time, the report must also contain the following information:(1) a summary of the amendment covered by the valuation and the date and effective date of the amendment;
(2) the value, determined on a solvency basis, of the additional obligations arising from the amendment;
(3) where the provision for adverse deviation is calculated, the amount of surplus assets determined on a solvency basis that may be appropriated to the payment of that value;
(4) the special amortization payment determined under section 132 of the Act, where applicable;
(5) the value, determined on a funding basis, of the additional obligations arising from the amendment;
(6) the amount of surplus assets determined on a funding basis that may be appropriated to the payment of that value.