R-15.1, r. 6.1.01 - Regulation respecting target-benefit pension plans in certain pulp and paper sector enterprises
39. The document referred to in the first paragraph of section 112 of the Act must also contain:
(1) a description of what a target-benefit pension plan is, including the fact that benefits may vary according to the financial situation of the pension plan;
(2) a description of the risks for the members and beneficiaries as well as the methods used to manage those risks;
(3) a description of the benefits target.