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

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52. Despite section 50, an amendment to a pension plan that has an impact on its funding may be considered for the first time at the date of a complete actuarial valuation determining surplus assets for the pension plan if the following conditions are met:
(1)  provisions in the plan in force at the date of the actuarial valuation provide that any surplus assets must, in whole or in part, be appropriated to the payment of the value of additional obligations resulting from an amendment to the plan;
(2)  the date of the actuarial valuation that determines the surplus assets is prior to 31 December 2008;
(3)  the amendment occurs not later than 31 December 2011.
O.C. 541-2010, s. 52.