14.1.Unless expressly provided by this Act, no provision of a defined benefit plan or defined benefit-defined contribution pension plan may operate to make the following conditional on an extrinsic factor so that they are limited or reduced:
(1) the crediting of service or the accumulation of benefits under the plan;
(2) the amount or value of the benefits accumulated in respect of service prior to the date on which the value of the obligations arising from the plan are established with regard to the member or beneficiary whose rights are at stake.
The following, in particular, are considered to be extrinsic factors:
(1) the financial position of the pension fund;
(2) employer contributions paid in relation to the obligations arising from the pension plan with regard to the member or beneficiary;
(3) the exercised discretionary powers attributed exclusively to a person other than a member or beneficiary;
(4) certification or cancellation of the certification of an association of employees;
(5) technological or economic changes in the employer’s enterprise or the division, merger, alienation or closing down of the enterprise; and
(6) the withdrawal of an employer from the pension plan or the termination of the pension plan.