60.1. The following elements are likely to contribute to the establishment of the reserve provided for in section 128 of the Act:
(1) the contributions paid into the pension fund that exceed the contributions required for the pension plan to be solvent, including the contributions the employer is relieved from paying pursuant to section 42.1 of the Act;
(2) the favourable variances arising from the changes made to the actuarial assumptions and methods or the differences between the assumptions used and the results obtained, taking into account the return derived from the variances;
(3) the amendments to the plan that reduced the value of the members’ benefits.