55.1. In the case of a retirement, disability or replacement pension being paid at the valuation date for the purposes of the partition or transfer of benefits, the target pension must be reduced in a proportion equal to the one that applies under the first paragraph of section 55. It must also be reduced by the amount whose pension paid is reduced pursuant to the fourth paragraph of section 55.
In the case of a retirement, disability or replacement pension of which payment begins after that date, the target pension must be reduced by the negative target pension referred to in section 54.2 or, if payment of that pension begins on a date other than the date of normal retirement age, by a sum equal to that negative target pension.
308-2022O.C. 308-2022, s. 321.