227. Any contribution which, at the date of termination of the pension plan, an employer who is a party to a multi-employer plan has failed to pay into the pension fund or to the insurer, as the case may be, must be deducted from that portion of the assets which is allocated to the group of benefits pertaining to that employer.
1989, c. 38, s. 227; 2000, c. 41, s. 132.