32. The provisions of Division II and sections 27 and 28 cease to apply to a pension plan on the earlier of the following dates:(1) the date of the first actuarial valuation showing that the past component of the plan is solvent;
(2) the date that corresponds to the end date of a fiscal year of a plan that is fixed in a writing giving instructions to that effect and sent by the employer party to the plan to the pension committee and to the Régie des rentes du Québec before that date;
(3) the date fixed by the Régie as a condition for authorizing an amendment to the plan to substitute a new employer for the former employer as of that date, where the new employer is neither Gesca Ltée nor La Presse, ltée;
(4) 31 December 2021.