146.101. The employer contribution to a target benefit plan established for members whose employer is, as the case may be,(1) a municipality, a body referred to in section 18 of the Act respecting the Pension Plan of Elected Municipal Officers (chapter R-9.3) or a municipal housing bureau, within the meaning of the Act respecting the Société d’habitation du Québec (chapter S-8), or (2) an educational institution at the university level referred to in any of paragraphs 1 to 11 of section 1 of the Act respecting educational institutions at the university level (chapter E-14.1), may not, for any class of members covered by the plan and whose employer is referred to in paragraph 1 or 2, exceed 55% of the total of the employer and member contributions provided for in the plan for that class of members.