3.9. Notwithstanding section 132 of the Act, where, further to an amendment, other than an amendment referred to in section 4, made after 13 September 2012, but before 31 December 2022 with regard to the component in question, an actuarial valuation determines the value of additional obligations of that component, a special amortization payment is determined.
The payment corresponds to the higher of the value of the additional obligations determined on a solvency basis or their value determined on a funding basis.
The special amortization payment shall be made as soon as the report on the first actuarial valuation to take the amendment into consideration is sent to Retraite Québec. To such payment shall be added accrued interest, if any, from the date of the valuation, calculated at the rate referred to in section 48 of the Act.
For the purposes of the Act, the special amortization payment is considered the special amortization payment provided for in section 132 of the Act.