183. The actuarial value of the additional benefits resulting from the application of Division VII of Chapter IV shall be funded by the employees’ contribution fund at the Caisse de dépôt et placement du Québec up to an amount of 172 million dollars at 1 January 2000.
The actuarial value of additional benefits that exceeds the amount provided for in the first paragraph shall be funded by the Consolidated Revenue Fund.
The actuarial value of the additional benefits referred to in the first paragraph shall include also, for the period between 1 January 2000 and 1 January 2001, the actuarial value of additional benefits resulting from the application of Division IV.1 of Chapter IV of Title I of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) to an employee who was a member of the Government and Public Employees Retirement Plan pursuant to Title IV.0.1 of that Act. Notwithstanding the first paragraph, additional benefits referred to in sections 104 and 105 and pertaining to pension credits granted under the Act respecting the Teachers Pension Plan (chapter R-11) or the Act respecting the Civil Service Superannuation Plan (chapter R-12) shall be excluded from the funding provided for by this division.