R-15.1, r. 6 - Regulation respecting supplemental pension plans

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54.2. In the case of a target-benefit plan, where section 54 applies, the pension committee must also establish, at the valuation date, a negative target pension. It must keep a record of the negative target pension and adjust it where subparagraph 1 of the first paragraph of section 55 applies.
The negative target pension is obtained by applying to the target pension, that would be payable to the member at normal retirement age as credited service at the valuation date, the proportion represented by the negative pension related to the normal pension that was used to establish the negative pension according to the first paragraph of section 54.
O.C. 308-2022, s. 29.