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

Full text
66. (Revoked).
O.C. 1158-90, s. 66; O.C. 1895-93, s. 5; O.C. 173-2002, s. 57; 1183-2017O.C. 1183-2017, s. 46.
66. The supplement to the termination report referred to in section 207.5 of the Act must contain the following information:
(1)  the name of the pension plan and the number assigned to it by Retraite Québec;
(2)  the plan’s surplus assets at the date of termination and at the latest date at which its value is known;
(3)  a description of the method of apportionment for the surplus assets, in accordance with any declaration, agreement, arbitration decision referred to in the first paragraph of section 230.1 of the Act, or to any increase or allocation provided for in the second or third paragraph of section 230.1 of the Act or in section 230.3 or the Act;
(4)  the name of each employer who is party to the plan and, for each of them, the surplus assets allocated to the group of benefits connected to each, the portion of the surplus assets granted to each at the dates referred to in paragraph 2 and the proportion that such portion represents at the same dates with respect to the total surplus assets of the plan;
(5)  where a portion of the surplus assets is granted to persons who remain or who are considered to be members or beneficiaries under section 240.2, 308.3 or 310.1 of the Act, the actuarial assumptions and methods used to determine the presumed value of their benefits for the purposes of determining their share of the surplus assets;
(6)  where a portion of the surplus assets is granted to the members or beneficiaries:
(a)  their names;
(b)  the share that each of them would have received had the surplus assets been allocated at the date of termination;
(c)  an estimate of the share that each will receive, determined at the latest date referred to in paragraph 2;
(d)  the methods for payment of the surplus assets thus allocated;
(7)  the author’s certificate:
(a)  that the supplement to the termination report was prepared in conformity with the provisions of the Law and the Regulation;
(b)  where the supplement must be prepared by an actuary, that it is in conformity with the standards of the Canadian Institute of Actuaries;
(c)  where the supplement may be prepared by the pension committee, that the author is a member of the committee or that he is mandated by the committee to prepare the supplement;
(8)  the name of the author, his professional title and the date of signing.
O.C. 1158-90, s. 66; O.C. 1895-93, s. 5; O.C. 173-2002, s. 57.
66. The supplement to the termination report referred to in section 207.5 of the Act must contain the following information:
(1)  the name of the pension plan and the number assigned to it by the Régie;
(2)  the plan’s surplus assets at the date of termination and at the latest date at which its value is known;
(3)  a description of the method of apportionment for the surplus assets, in accordance with any declaration, agreement, arbitration decision referred to in the first paragraph of section 230.1 of the Act, or to any increase or allocation provided for in the second or third paragraph of section 230.1 of the Act or in section 230.3 or the Act;
(4)  the name of each employer who is party to the plan and, for each of them, the surplus assets allocated to the group of benefits connected to each, the portion of the surplus assets granted to each at the dates referred to in paragraph 2 and the proportion that such portion represents at the same dates with respect to the total surplus assets of the plan;
(5)  where a portion of the surplus assets is granted to persons who remain or who are considered to be members or beneficiaries under section 240.2, 308.3 or 310.1 of the Act, the actuarial assumptions and methods used to determine the presumed value of their benefits for the purposes of determining their share of the surplus assets;
(6)  where a portion of the surplus assets is granted to the members or beneficiaries:
(a)  their names;
(b)  the share that each of them would have received had the surplus assets been allocated at the date of termination;
(c)  an estimate of the share that each will receive, determined at the latest date referred to in paragraph 2;
(d)  the methods for payment of the surplus assets thus allocated;
(7)  the author’s certificate:
(a)  that the supplement to the termination report was prepared in conformity with the provisions of the Law and the Regulation;
(b)  where the supplement must be prepared by an actuary, that it is in conformity with the standards of the Canadian Institute of Actuaries;
(c)  where the supplement may be prepared by the pension committee, that the author is a member of the committee or that he is mandated by the committee to prepare the supplement;
(8)  the name of the author, his professional title and the date of signing.
O.C. 1158-90, s. 66; O.C. 1895-93, s. 5; O.C. 173-2002, s. 57.