9.4. If, pursuant to the plan, benefits that have been reduced must be restored, the actuarial valuation report must contain:
(1) a description of the recovery measures applied by the pension committee, in accordance with the plan text, and their effective date;
(2) the information referred to in paragraphs 3 to 5 of section 5, before and after the restoration of benefits;
(3) a certification that it meets the requirements of the second paragraph of section 146.83 of the Act.