15. At the date of a complete actuarial valuation of a pension plan, the lesser of the following amounts must be transferred from the general account to the reserve:
(1) the amount of the technical gains determined during the valuation; or
(2) the amount by which the provision for adverse deviation referred to in the second paragraph of section 13 exceeds the reserve.
If there is a balance of actuarial gains after the transfer provided for in the first paragraph and the balance exceeds the value of the amortization payments that would remain to be paid in relation to the technical actuarial deficiency determined during the last complete actuarial valuation of the plan, the surplus may be used to reduce the amortization payments remaining to be paid in relation to any improvement unfunded actuarial liability.
The reduction is made by appropriating the surplus determined in the second paragraph to the reduction of the monthly payments that become due on the later date. It ceases where the residual surplus does not eliminate completely the monthly payments becoming due on a given date.