“60.2. The provision for adverse deviation provided for in the second paragraph of section 13 of the Regulation respecting the funding of pension plans of the municipal and university sectors (chapter R-15.1, r. 2) is calculated at the following dates:
(1) the date of the last complete actuarial valuation of a pension plan, before the transfer provided for in the first paragraph of section 13 or the first paragraph of section 15 of that Regulation; and
(2) the date of the last partial actuarial valuation of a pension plan, before the transfer provided for, as the case may be, in the fourth paragraph of section 146.1 of the Act as replaced by section 23 of this Regulation or the fourth paragraph of section 146.3.4 of the Act as replaced by section 24 of this Regulation, if that actuarial valuation establishes
(a) the maximum amount of surplus assets that may be appropriated to the payment of the value of the additional obligations arising from an amendment to the plan; or
(b) the maximum amount of surplus assets that may be appropriated to the payment of employer contributions.
However, the provision for adverse deviation does not have to be calculated at the date referred to in subparagraph a of subparagraph 2 of the first paragraph if the actuary certifies that, if a complete actuarial valuation were carried out on that date, the plan’s general account would be less than the value of its liabilities.”.