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R-15.1, r. 1.01 - Regulation respecting the funding of certain Gesca Ltée and La Presse, ltée pension plans

Section 1
Disposition versions

Full text
1. A pension plan referred to in the appendix is composed of 2 components.
One of the components, called a “past component”, is composed of the portion of the liabilities of the plan related to obligations arising from service completed prior to 1 January 2012, and the portion of the assets of the plan corresponding to those liabilities.
The other component, called a “current component”, is composed of the remaining liabilities and the assets of the plan.
The pension fund of the plan is therefore distributed between 2 separate accounts.
O.C. 42-2014, s. 1.
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