8. Where the accrued benefits correspond to a pension, a deferred pension or a pension credit, the value of those benefits shall be equal to the amount “D” in the following formula:d1 + d2 + d3+ d4 = D, where
“d1” represents the actuarial value of the part of any person which, from the date on which it is paid, is indexed according to the rate of increase in the Pension Index determined under the Act respecting the Québec Pension Plan (chapter R-9);
“d2” represents the actuarial value of the part of any person which, from the date on which it is paid, is indexed according to the amount by which that rate exceeds 3%. That value includes, where applicable, the amount of life pension added and corresponding to 1.1% of the average pensionable salary for each of the years considered under section 73.1 of the Act respecting the Government and Public Employees Retirement Plan (chapter R-10) and the temporary pension amount that is added, payable until 65 years of age and equivalent to $230 for each of the years considered under that section;
“d3” represents the actuarial value of the part of any person which, from the date on which it is paid, is indexed according to the highest of the following rates:
(1) 50% of the rate of increase in the Pension Index determined under the Act respecting the Québec Pension Plan; or
(2) the amount by which the rate of increase in the Pension Index determined under the Act respecting the Québec Pension Plan exceeds 3%;
“d4” represents the actuarial value of each pension credit.
A separate value must be calculated in the manner provided for in the first paragraph for the years or parts of a year of service relative to the Teachers Pension Plan, the Civil Service Superannuation Plan or the Government and Pulbic Employees Retirement Plan that were transferred to the Pension Plan of Certain Teachers, for each of those cases.
The value of the benefits accrued for the period of the marriage or civil union shall be established in accordance with the first and second paragraphs.