30. During the existence of the plan, only the portion of the surplus assets that exceeds the provision for adverse deviations, as referred to in section 15 and as determined in an actuarial valuation of the plan, may be appropriated.
The portion must first be appropriated to restoring, up to the amount of the benefits target, any benefits that were reduced. The plan text must provide the terms and conditions for restoring benefits, particularly the order in which the benefits are to be restored.
Where a balance of the portion of the surplus assets remains, the balance may be appropriated as provided for in the plan text or, in the absence of such a provision, as determined by the person or body empowered to amend the plan.
With the exception of measures aimed at increasing the benefits target, a measure taken in application of the second and third paragraphs does not constitute an amendment to the plan.
The provisions of section 146.3 do not apply to an amendment whose purpose is to increase the benefits target.