(1) the special improvement payment which, in respect of the additional obligations arising from an amendment to the pension plan, is established in accordance with section 139; and
(2) the special annuity purchasing payment which, where it is required on a payment of benefits made in accordance with the annuity purchasing policy, is established in accordance with the provisions of section 142.4.
38.2.The special improvement payment is a payment that, in respect of the additional obligations arising from an amendment to the pension plan, must be paid in accordance with section 139.