R-15.1, r. 6.2 - General Regulation respecting supplemental pension plans

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61. Where a plan’s special deficit is equal to or less than its special balance, the amortization period for an experience deficiency is the period terminating 15 years after the date when such deficiency was determined.
R.R.Q., 1981, c. R-17, r. 1, s. 61.