119.1. If, at the date of the end of a fiscal year of the pension plan, no actuarial valuation is required under subparagraph 2 of the first paragraph or under the second paragraph of section 118, the pension committee must send Retraite Québec, no later than nine months after that date, a notice informing it of the financial position of the pension plan at that date. The notice is no longer required, however, if the report on an actuarial valuation that establishes the degree of solvency of the plan as at a date included in the period from the end date of that fiscal year to the deadline for sending the notice has been sent to Retraite Québec.
The information to be contained in the notice and the attestations and documents to be included with it are prescribed by regulation.
Any certification required for the purposes of the notice must be carried out in accordance with the first paragraph of section 122, which applies with the necessary modifications.
2015, c. 29, s. 21; 2015, c. 20, s. 61; 2018, c. 2, s. 10311.