11. Where the accrued benefits correspond to a retirement pension, a deferred retirement pension or a pension credit, the value of those benefits is equal to amount “D” in the following formula:
d1 + d2 + d3 + d4 = D, in which
“d1” represents the actuarial value of the portion of any retirement pension that, from the date on which it is paid, is indexed in accordance with the rate of increase in the Pension Index within the meaning of the Act respecting the Québec Pension Plan (chapter R-9);
“d2” represents the actuarial value of the portion of any retirement pension that, from the date on which it is paid, is indexed by the amount by which that rate exceeds 3%;
“d3” represents the actuarial value of the part of any retirement pension which, from the date on which it is paid, is indexed at the highest rate between(a) 50% of the rate of increase in the Pension Index determined under the Act respecting the Québec Pension Plan; or
(b) the amount by which the rate of increase in the Pension Index determined under the Act respecting the Québec Pension Plan exceeds 3%; and“d4” represents the actuarial value of each pension credit that, from the date on which it is paid, is indexed at 75% of the rate of increase in the Pension Index determined under the Act respecting the Québec Pension Plan.
The value of the benefits accrued for the period of the marriage or civil union must be established in accordance with the first paragraph.