18. The statement of benefits must include, in the case of a member or beneficiary who, at the date of withdrawal or termination, would have been entitled to a pension had the member or beneficiary applied:
(1) the estimated amount of the pension reduced to take into account insufficient assets and, if an instruction has been given in respect of the plan under section 2 of the Regulation respecting measures to reduce the effects of the financial crisis on pension plans (chapter R-15.1, r. 4) covered by the Act, the estimated amount of the pension that could be paid by Retraite Québec by taking into account the third paragraph of section 220.127.116.11 of the Act;
(2) for an active member at the date of withdrawal or termination or a non-active member at that date whose choices had not been received by the pension committee, a description of the choices set out in the pension plan; and
(3) a mention that the pension paid by Retraite Québec has the same characteristics as the pension to which the member or beneficiary would have been entitled under the pension plan.