67.6.2. The pension plan which provides for the establishment of a degree of solvency according to intervals shorter than a fiscal year must indicate:
(1) the interval according to which the degree of solvency must be calculated, which cannot be less than 1 month;
(2) if the calculation must be carried out systematically or only where the use of the degree of solvency is required under the Act.
Where applicable, an actuary must define the method which, taking into account the actual rate of return of the pension fund or, if the rate is unknown, the estimated rate of return of the pension fund and changes in interest rates determined on a solvency basis, allows to briefly determine the degree of solvency before the date of the next required actuarial valuation.
Any new interval covered by the plan applies as of the date on which the change occurs or on a later date.
308-2022O.C. 308-2022, s. 581.