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

Full text
38.3. Under this Division, a single new component can be established under a pension plan.
A subsequent amendment to the plan could, however, provide that the new component of the pension plan apply to a new group of members with regard to service credited from the effective date of the amendment. The date on which the new component applies with regard to these members must correspond to the end date of the plan’s fiscal year, except where the plan is subject to a complete actuarial valuation as a result of the amendment. That date cannot be prior to the end date of the second last fiscal year preceding the year in which the amendment is made.
O.C. 1203-2013, s. 1.