99.21. The actuarial value of the benefits resulting from the measure provided in subdivision 3, 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 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) as of 31 December 1987. 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 subdivisions 1 and 2 must be included in the actuarial valuations of the Teachers Pension Plan prepared under section 174 of the Act respecting the Government and Public Employees Retirement Plan.