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

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93. An actuarial valuation referred to in subparagraph 2 of the first paragraph of section 118 of the Act must be carried out at the ending date of the plan’s fiscal year.
An actuarial valuation related to the appropriation of surplus assets under Subdivision 11 of this Division must be carried out at the ending date of the fiscal year preceding the fiscal year during which the surplus assets were appropriated.
An actuarial valuation referred to in the second paragraph of section 118 of the Act must be carried out at the ending date of the plan’s fiscal year. To determine whether or not an actuarial valuation is required, the funding level to be used is the one established without taking into account the assumption for indexation of the pensions referred to in section 99.
Despite the third paragraph of section 118 of the Act, any actuarial valuation of a member-funded pension plan must be complete.
O.C. 159-2007, s. 5; O.C. 833-2017, s. 19; O.C. 1535-2024, s. 27.
93. Sections 210.1, 236 and 237 of the Act apply to the benefits and pensions of the members and beneficiaries affected by the withdrawal of an employer from a multi-employer pension plan.
O.C. 159-2007, s. 5; O.C. 833-2017, s. 19.
93. Sections 236 et 237 of the Act apply to the benefits and pensions of the members and beneficiaries affected by the withdrawal of an employer from a multi-employer pension plan.
O.C. 159-2007, s. 5.