176.26. Notwithstanding any other provision, the assets and liabilities of a pension plan established by a by-law of a municipality that ceased to exist on amalgamation, an urban community or any other municipal or supramunicipal body involved in an amalgamation may not be wholly or partly amalgamated with those of another pension plan unless the by-law establishing the plan had first been amended to that effect and the formalities concerning recommendation and approval that apply in respect of a by-law amending the by-law establishing the plan have been observed.