R-15.1, r. 6 - Regulation respecting supplemental pension plans

Section 9 Disposition versions

2022-04-14

9. The report must also contain the following information, determined on a solvency basis:

(1)  the value of the plan’s assets, and the actuarial assumptions and methods used to determine the value;

(2)  the value of the plan’s liabilities distributed among the group of active members of the plan, the group of non-active members to whom no pension is paid and the group of the other non-active members and beneficiaries, and the actuarial assumptions and methods used to determine the value;

(3)  the degree of solvency of the plan;

(4)  the estimated amount of the administration costs referred to in the first paragraph of section 141 of the Act;

(5)  where the plan provides for obligations to which the last sentence of the first paragraph of section 142.1 of the Act applies:

(a)  a description of the obligations;

(b)  the scenario used by the actuary to determine the plan’s liabilities and, where that scenario results in liabilities that are less than the value of the obligations arising from the plan assuming that the plan is terminated at the valuation date in such circumstances that the benefits accrued by the members must be estimated at their maximum value, the maximum value;

(6)  the description of the approach used to estimate the premium referred to in section 142.3 of the Act;

(7)  where applicable, the method, referred to in section 67.6.2, allowing to establish the degree of solvency of the plan according to intervals shorter than a fiscal year and the terms of the calculation of the degree of solvency provided for in the plan.

O.C. 1158-90, s. 9; Erratum, 1991 G.O. 2, 41; O.C. 568-91, s. 3; O.C. 1465-95, s. 2; O.C. 1183-2017, s. 4; O.C. 308-2022, s. 6.

2018-01-04

9. The report must also contain the following information, determined on a solvency basis:

(1)  the value of the plan’s assets, and the actuarial assumptions and methods used to determine the value;

(2)  the value of the plan’s liabilities distributed among the group of active members of the plan, the group of non-active members to whom no pension is paid and the group of the other non-active members and beneficiaries, and the actuarial assumptions and methods used to determine the value;

(3)  the degree of solvency of the plan;

(4)  the estimated amount of the administration costs referred to in the first paragraph of section 141 of the Act;

(5)  where the plan provides for obligations to which the last sentence of the first paragraph of section 142.1 of the Act applies:

(a)  a description of the obligations;

(b)  the scenario used by the actuary to determine the plan’s liabilities and, where that scenario results in liabilities that are less than the value of the obligations arising from the plan assuming that the plan is terminated at the valuation date in such circumstances that the benefits accrued by the members must be estimated at their maximum value, the maximum value;

(6)  the description of the approach used to estimate the premium referred to in section 142.3 of the Act.

O.C. 1158-90, s. 9; Erratum, 1991 G.O. 2, 41; O.C. 568-91, s. 3; O.C. 1465-95, s. 2; O.C. 1183-2017, s. 4.

2012-09-01

9. (Revoked).

O.C. 1158-90, s. 9; Erratum, 1991 G.O. 2, 41; O.C. 568-91, s. 3; O.C. 1465-95, s. 2.