25. For the purposes of sections 7, 24 and 26, the valuation of the benefits of the members and beneficiaries affected by the withdrawal of an employer that is a party to a multi-employer pension plan is, on the earlier of the following dates, considered to be an actuarial valuation:
(1) the date of the first subsequent actuarial valuation of the plan;
(2) the date of the valuation of the benefits of the members and beneficiaries affected by another amendment of the plan for the purpose of the withdrawal of an employer;
(3) the date of termination of the plan.
For the purposes of the same sections, an amount paid by the employer toward the employer’s debt established under section 228 of the Act does not constitute an employer contribution paid.