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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89. Every sum transferred to the pension plan, even otherwise than under chapter VII of the Act, shall be converted, at the date of the transfer, into a normal pension amount, on the basis of the actuarial assumptions used to verify the plan’s funding for the purposes of the plan’s most recent actuarial valuation.
The value of benefits transferred out of the plan shall be determined in accordance with sections 83 and 84.
O.C. 159-2007, s. 5.