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

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45. The actuarial valuation report for the plan must indicate the adjustments to the benefits taken into consideration in the valuation, the calculations pertaining to their determination and their effective date. The report must also contain a summary of the adjustments to benefits and any amendments taken into consideration in the previous actuarial valuation.
The provisions of sections 4.1, 4.3 and 4.4 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6) that pertain to amendments considered for the first time apply, with the necessary modifications, to any measure taken in application of section 30 being considered for the first time.
O.C. 1052-2013, s. 45.