306. Any liability referred to in paragraph c of section 1 of the General Regulation respecting supplemental pension plans (R.R.Q., 1981, chapter R-17, s. 1) that is determined in a report relating to an actuarial valuation of the plan filed with the Régie before 1 January 1990 constitutes an initial unfunded actuarial liability within the meaning of paragraph 1 of section 126.
Any deficiency referred to in paragraph d of section 1 of the said regulation that is determined in a report relating to an actuarial valuation of the plan filed with the Régie before 1 January 1990 constitutes a technical actuarial deficiency within the meaning of paragraph 3 of section 126.