85.20. The actuarial value of the benefits resulting from the measures provided in Division III, except that resulting from any benefits under the first paragraph of section 85.9, and the actuarial value of the benefits resulting from the measures provided in Division IV, to the extent that they introduce, for the purposes of eligibility for and computation of any pension, the criterion of 35 years of service, and the sums intended for their funding are not taken into account in determining the rate of contribution following the actuarial valuation prepared under section 174 as of 31 December 1990. They must, however, be taken into account in determining that rate following subsequent actuarial valuations prepared under the said section.
The actuarial value of the benefits resulting from the measures provided in Divisions I and II must be included in the actuarial valuations of the Teachers Pension Plan prepared under section 174. However, the actuarial value of benefits resulting from the measure provided for in the second paragraph of section 85.1 must be included in the actuarial valuations only if the measure is applicable in respect of a female employee who was a teacher within the meaning of the Act respecting the Teachers Pension Plan (chapter R-11) when she was granted a maternity leave under that paragraph.
1987, c. 47, s. 38; 1990, c. 32, s. 14; 1991, c. 14, s. 18.