R-15.1, r. 2 - Regulation respecting the funding of pension plans of the municipal and university sectors

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13. Where, at the date of the complete actuarial valuation of a pension plan, the reserve exceeds the provision for adverse deviation, the surplus is, at that date, transferred from the reserve to the general account.
The provision for adverse deviation is calculated in accordance with sections 60.1 to 60.5 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), as amended by sections 16 to 18 of this Regulation, it being understood that the provision is calculated using financial data established on the solvency basis.
O.C. 541-2010, s. 13.