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

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22. The information that the statements provided for under sections 112 and 113 of the Act must contain is determined for the past component and the current component of the pension plan as though they were separate plans. The information relating to each component shall be presented separately on the statements.
The section of the statements relating to the past component of the pension plan shall also mention that the application period for the special funding rules for the component ends no later than 31 December 2021 and that the funding rules provided for under the Act apply thereafter, so that the solvency actuarial deficiency established at that time can be amortized over the maximum period allowable under the Act.
The statements shall also mention that for the purposes of the payment of the benefits of the members and beneficiaries of the plan – including a payment following plan termination – 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 other component.
O.C. 42-2014, s. 22.