R-15.1, r. 7 - Regulation respecting the exemption of certain categories of pension plans from the application of provisions of the Supplemental Pension Plans Act

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33. The value of the optional ancillary benefits shall be calculated by using the assumptions referred to in section 67.4 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), applied taking into account the same rules and using the same type of mortality table.
The plan may however provide, in a case where the conversion is made otherwise than in applying subparagraph 3 of section 28, that the value referred to in the first paragraph is calculated by using the same assumptions but replacing, in the standard of practice, the reference to the second calendar month preceding the calculation date by a reference to any average of the rates for the period extending from the second to the twenty-fifth month preceding that date.
O.C. 1290-99, s. 1; O.C. 1151-2002, s. 22; O.C. 159-2007, s. 3; O.C. 1013-2011, s. 6.