R-15.1, r. 1.01 - Regulation respecting the funding of certain Gesca Ltée and La Presse, ltée pension plans

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21. The second part of the statement provided for in section 108 of the Act shall mention that, for as long as the plan is composed of 2 components, the liabilities of the past component and the corresponding account of the pension fund are considered to be separate from the liabilities and the account of the current component for the purposes of the share payable to the spouse.
O.C. 42-2014, s. 21.