R-15.1, r. 6.1.1 - Regulation concerning certain Papiers White Birch pension plans

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6. The assets and liabilities of the past component of the retirees and those of the past component of the other members can be merged into a single component only at the date of an actuarial valuation showing that a new component resulting from their merger is solvent and fully funded.
O.C. 1025-2013, s. 6.