146.3.4. The surplus assets of a pension plan to which Chapter X applies may only be appropriated to the payment of employer contributions if the actuarial valuation of the plan shows that
(1) on a solvency basis, assets exceed liabilities increased by the provision for adverse deviation referred to in subparagraph 2 of the first paragraph of section 128; or
(2) on a funding basis, assets exceed liabilities.
The maximum amount of surplus assets that may be appropriated to the payment of employer contributions is determined in the valuation referred to in the first paragraph.
In the case of a complete actuarial valuation, that amount is equal to the lesser of the following amounts:
(1) the surplus assets of the plan determined on a solvency basis, reduced by the reserve provided for in section 128; or
(2) the surplus assets of the plan determined on a funding basis.
In the case of a partial actuarial valuation, the amount corresponds to the amount given by the actuary who certifies that a complete actuarial valuation carried out at the date of the valuation would have allowed the establishment, in accordance with the third paragraph, of a maximum amount equal to or greater than the amount given.