98.Section 38.2 of the Regulation respecting the funding of pension plans of the municipal and university sectors (chapter R-15.1, r. 2), enacted by section 71 of this Act, has effect from 31 December 2015 with regard to any actuarial valuation of university sector plans as at a date subsequent to 30 December 2015. With regard to municipal sector pension plans, section 38.2 applies to any actuarial valuation as at a date subsequent to 31 December 2013 and to the actuarial valuation established as at that date under section 51 of the Act to foster the financial health and sustainability of municipal defined benefit pension plans (chapter S-2.1.1).