66. The application to register the amendments must be filed with a complete actuarial valuation of the pension plan as at 31 December 2015 that takes the amendments to the plan into account.
The actuarial valuation must be established on the basis of the same demographic and economic assumptions and the same discount rate as those used in the actuarial valuation referred to in section 5. However, the demographic assumption with respect to retirement may be adjusted to take the amendments to the pension plan into account.
2016, c. 132016, c. 13, s. 66.