R-15.1, r. 6.1.01 - Regulation respecting target-benefit pension plans in certain pulp and paper sector enterprises

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39. The document referred to in the first paragraph of section 112 of the Act must also contain:
(1)  a description of what a target-benefit pension plan is, including the fact that benefits may vary according to the financial situation of the pension plan;
(2)  a description of the risks for the members and beneficiaries as well as the methods used to manage those risks;
(3)  a description of the benefits target.
O.C. 1052-2013, s. 39.