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R-15.1, r. 6 - Regulation respecting supplemental pension plans
Section 6
Disposition versions
6. The report must also contain the following financial information:
(1) the current service contribution projected for the fiscal year or the part of the fiscal year immediately following the actuarial valuation and, in the case of a target-benefit plan, the contribution projected for each of the following 2 fiscal years;
(2) the portion of the current service contribution that constitutes the stabilization provision referred to in section 128 of the Act;
(3) for a plan other than a target-benefit plan, the rule used to determine the current service contribution for the fiscal year or the part of the fiscal year referred to in subparagraph 1 and for the 2 subsequent fiscal years;
(4) the amounts to be paid respectively by the employer and by the members for each fiscal year or part of a fiscal year referred to in subparagraph 3 or subparagraph 1, regarding a target-benefit plan, and, for each amount in the case of a defined-benefit or target-benefit plan for which certain provisions are identical to those of a defined contribution plan, the share that must be paid for those provisions and the share that must be paid for the defined-benefit or target-benefit provisions;
(5) where the members contribute to amortization payments, the types of amortization payments to which they contribute, the portion for which they are responsible, and the amount, hourly rate or rate of the remuneration that must be paid for the purpose;
(6) the employer contribution under the plan, where it is greater than the contribution provided for in section 39 of the Act;
(7) a description of the contribution adjustments resulting from the application of the fourth paragraph of section 41 of the Act;
(8) the total amount of the letters of credit and the amount taken into account in the assets of the pension plan on a funding basis and on a solvency basis;
(9) amounts recorded pursuant to section 42.2 of the Act;
(10) the value of the portion of the assets of the plan corresponding to each value referred to in section 122.1 of the Act.
In the case of a pension plan to which Chapter X.2 of the Act applies, the report must also include a certification of the actuary that the negotiated contributions are sufficient or a mention by the actuary that the contributions are insufficient.
6. The report must also contain the following financial information:
(1) the current service contribution projected for the fiscal year or the part of the fiscal year immediately following the actuarial valuation;
(2) the portion of the current service contribution that constitutes the stabilization provision referred to in section 128 of the Act;
(3) the rule used to determine the current service contribution for the fiscal year or the part of the fiscal year referred to in subparagraph 1 and for the 2 subsequent fiscal years;
(4) the amounts to be paid respectively by the employer and by the members for each fiscal year or part of a fiscal year referred to in subparagraph 3 and, for each amount in the case of a defined benefit plan for which certain provisions are identical to those of a defined contribution plan, the share that must be paid for those provisions and the share that must be paid for the defined benefit provisions;
(5) where the members contribute to amortization payments, the types of amortization payments to which they contribute, the portion for which they are responsible, and the amount, hourly rate or rate of the remuneration that must be paid for the purpose;
(6) the employer contribution under the plan, where it is greater than the contribution provided for in section 39 of the Act;
(7) a description of the contribution adjustments resulting from the application of the third paragraph of section 41 of the Act;
(8) the total amount of the letters of credit and the amount taken into account in the assets of the pension plan on a funding basis and on a solvency basis;
(9) amounts recorded pursuant to section 42.2 of the Act;
(10) the value of the portion of the assets of the plan corresponding to each value referred to in section 122.1 of the Act.
In the case of a pension plan to which Chapter X.2 of the Act applies, the report must also include a certification of the actuary that the negotiated contributions are sufficient or a mention by the actuary that the contributions are insufficient.
6. The report must also contain the following financial information:
(1) the current service contribution projected for the fiscal year or the part of the fiscal year immediately following the actuarial valuation;
(2) the portion of the current service contribution that constitutes the stabilization provision referred to in section 128 of the Act;
(3) the rule used to determine the current service contribution for the fiscal year or the part of the fiscal year referred to in subparagraph 1 and for the 2 subsequent fiscal years;
(4) the amounts to be paid respectively by the employer and by the members for each fiscal year or part of a fiscal year referred to in subparagraph 3 and, for each amount in the case of a defined benefit plan for which certain provisions are identical to those of a defined contribution plan, the share that must be paid for those provisions and the share that must be paid for the defined benefit provisions;
(5) where the members contribute to amortization payments, the types of amortization payments to which they contribute, the portion for which they are responsible, and the amount, hourly rate or rate of the remuneration that must be paid for the purpose;
(6) the employer contribution under the plan, where it is greater than the contribution provided for in section 39 of the Act;
(7) a description of the contribution adjustments resulting from the application of the third paragraph of section 41 of the Act;
(8) the total amount of the letters of credit and the amount taken into account in the assets of the pension plan on a funding basis and on a solvency basis;
(9) amounts recorded pursuant to section 42.2 of the Act.
In the case of a pension plan to which Chapter X.2 of the Act applies, the report must also include a certification of the actuary that the negotiated contributions are sufficient or a mention by the actuary that the contributions are insufficient.
6. (Revoked).
