R-15.1, r. 6 - Regulation respecting supplemental pension plans

Full text
60.13. The funding policy may also provide specifications with regard to any question related to the pension plan’s investment goals, particularly with regard to the determination of the value of the liabilities and the determination of the value of the assets for, among other things, the smoothing of assets, for the use of an implicit margin, and for the circumstances giving rise to the reduction of a letter of credit, with regard to the frequency of actuarial valuations not referred to under section 118 of the Act, and with regard to the measures that could be used to quantify and manage the risks related to plan funding.
1183-2017O.C. 1183-2017, s. 40.