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R-15.1, r. 7 - Regulation respecting the exemption of certain categories of pension plans from the application of provisions of the Supplemental Pension Plans Act
Section 102
Disposition versions
102. Despite section 137 of the Act, the amortization amounts to be paid for an unfunded actuarial liability for all or part of each of the pension plan’s fiscal years included in the amortization period may be distributed according to the conditions set out in the pension plan.
For the purposes of the first paragraph, the provisions related to payroll and the number of active members are the same as those used to verify the plan’s funding for the purposes of its last actuarial valuation.
