14.26. The provisions of this Division cease to apply in respect of the technical actuarial deficiency determined as at 31 December 2011 as of the first of the following dates:
(1) the date of the first actuarial valuation showing that the plan is solvent;
(2) the date fixed in a writing by the person or body empowered to amend the plan. That date must be the date on which the fiscal year of the plan ends;
(3) the date of the end of the plan’s first fiscal year beginning after 31 December 2025.