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 25.2 Disposition versions

2012-09-01

25.2. Where instructions were given to the pension committee to apply the measure provided for in paragraph 1 of section 25.1:

(1)  the period used to level short-term fluctuations in the market value of the assets is the period fixed in the instructions, subject to a 5-year maximum period;

(2)  the asset valuation method indicated in the instructions must include the taking into account of the short-term fluctuations in the market value of the assets during such period;

(3)  the assets of the pension plan must be established in accordance with this method for the purposes of the actuarial valuation referred to in section 25.1 and subsequent actuarial valuations.

O.C. 1013-2011, s. 5.