6. As at the date of an actuarial valuation of a pension plan, the projected liabilities of the past component of the pension plan as at 31 December 2026 are obtained by assuming that, between the date of the valuation and 31 December 2026, with regard to solvency liabilities for the past component as at the date of the valuation, contingencies based on actuarial assumptions as to survival, morbidity, mortality, employee turnover, eligibility for benefits or other factors will occur and by assuming that termination of the plan will occur on 31 December 2026. The actuarial assumptions and methods used shall be consistent with generally accepted actuarial principles and must be suited, in particular, to the type of plan concerned and its obligations.
Moreover, the projected liabilities of the past component as at 31 December 2026, for the part related to the benefits of the members and beneficiaries whose pension would be in payment on that date, are determined using the assumptions for hypothetical wind-up and solvency valuations established by the Canadian Institute of Actuaries as they apply on the date of the actuarial valuation. For the part related to the benefits of the other members and beneficiaries, the projected liabilities are determined in accordance with the assumptions and rules referred to in section 67.4 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), as they apply on the date of the actuarial valuation.