15. After having paid the benefits of the members affected by the withdrawal of an employer or the termination of the plan, the financial institution that administers the plan shall, within 90 days, render an account of that payment to Retraite Québec by filing,(1) in the case of the withdrawal of an employer, an attestation signed by a person in authority certifying that the wound-up benefits are those that could be claimed by the members affected by that withdrawal and that they have been paid in accordance with the Act; or
(2) in the case of a termination, that attestation and a termination report composed of the annual statement and financial report provided for in section 161 of the Act; that report shall cover the period included between 1 January of the current year on the date of the notice of termination given to members until their benefits are fully paid.