9. Where the accrued benefits correspond to a pension or to a deferred pension, the value of those benefits is equal to “D” in the following formula:
d1 + d2 + d3 + d4 = D, where
“d1” is the actuarial value of the part of any pension indexed from the date on which it is paid according to the rate of increase in the Pension Index determined under the Act respecting the Québec Pension Plan (chapter R-9);
“d2” is the actuarial value of the part of any pension indexed from the date on which it is paid by the amount by which that rate exceeds 1%;
“d3” is the actuarial value of the part of any pension indexed from the date on which it is paid by the amount by which that rate exceeds 3%;
“d4” is the actuarial value of the part of any pension indexed from the date on which it is paid by the greater of(1) 50% of the rate of increase in the Pension Index determined under the Act respecting the Québec Pension Plan; and
(2) the amount by which the rate of increase in the Pension Index determined under that Act exceeds 3%.
A separate value must be computed in the manner prescribed in the first paragraph for the part of the pension corresponding to the value of the benefits accrued under another pension plan that has been transferred under section 246.23.1 of the Courts of Justice Act (chapter T-16) to the pension plan established by Part V.1 or VI, for each case.
The value of the benefits accrued for the period of the marriage or civil union is established in accordance with the first and second paragraphs.