25. Where the former officer has declined to have years or parts of a year of service that were credited to the plan provided for by Division II of the Act credited to the Government and Public Employees Retirement Plan in accordance with section 98 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) or to the Teachers Pension Plan in accordance with section 24 of the Act respecting the Teachers Pension Plan (chapter R-11), the sums deemed to be awarded to the spouse out of the benefits accrued under the plan provided for by Division II of the Act shall correspond to “M” in the following formula:
VR
SA x — = M
VT
“SA” represents the sums awarded to the spouse at the date of assessment from the Government and Public Employees Retirement Plan or the Teachers Pension Plan, as the case may be;
“VR” represents the value of the benefits considered for assessment purposes in accordance with section 98 of the Act respecting the Government and Public Employees Retirement Plan or with section 24 of the Act respecting the Teachers Pension Plan, as the case may be;
“VT” represents the value, at the date of assessment, of the benefits accrued under the Government and Public Employees Retirement Plan or under the Teachers Pension Plan, as the case may be, taking into account the value of the years or parts of a year of service considered for assessment purposes in accordance with section 98 of the Act respecting the Government and Public Employees Retirement Plan or with section 24 of the Act respecting the Teachers Pension Plan, as the case may be.