10. Where the accrued benefits consist in a benefit being paid at the date of assessment or that would be paid if the former employee had filed an application to that effect, or if those accrued benefits consist in a benefit that would otherwise be paid at that date, the value of those benefits is obtained by calculating the actuarial value of such a benefit.
The value of the benefits accrued for the period of the marriage or civil union shall be established in accordance with the first paragraph.
T.B. 176507, s. 10; 220170T.B. 220170, s. 101.