R-15.1, r. 4.1 - Regulation providing new relief measures for the funding of solvency deficiencies of pension plans in the private sector

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3. The following relief measures can be taken in accordance with the terms and conditions in this Division:
(1)  the application of an asset valuation method that levels the short-term fluctuations in the market value of the assets of the plan, called assets smoothing, for the purposes of determining the value of those assets on a solvency basis;
(2)  the elimination, as of the date of the first actuarial valuation after 30 December 2013, of the amortization payments related to any solvency deficiency determined on the date of a previous actuarial valuation;
(3)  the extension of the period provided in the Act to amortize the technical actuarial deficiencies determined on the date of the first actuarial valuation of the plan dated after 30 December 2013 or thereafter.
O.C. 1175-2013, s. 3.