61. The value of a pension benefit to which sections 60 and 60.1 apply shall be determined at the date of vesting on the basis of the actuarial assumptions determined by regulation.
However, with the authorization of the Régie and on the conditions it fixes, the value may be determined on the basis of the actuarial assumptions determined by the plan, provided the resulting value is always equal to or greater than the value that would result from the application of the first paragraph.
1989, c. 38, s. 61; 1999, c. 40, s. 254; 2000, c. 41, s. 33.