R-15.1, r. 1.1 - Regulation respecting the funding of certain Kruger Inc. pension plans

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33. For the purposes of determining the solvency of the affected component and the other component of a pension plan, any letter of credit provided by the employer prior to 22 December 2011 under the provisions of section 42.1 of the Act with respect to an amortization payment relating to an actuarial deficiency of a pension plan referred to in the appendix or with respect to a special amortization payment for such a plan is deemed part of the assets of the affected component of the plan.
O.C. 1110-2013, s. 33.