R-15.1, r. 6.2 - General Regulation respecting supplemental pension plans

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40. Where a plan is insured by level premium individual contracts issued prior to the qualification date, the amount of the deferred annuity mentioned in the first paragraph of section 32 of the Act may be equal to the paid up annuity under the contract with respect to contributions made since the qualification date, provided that the special contributions required for the constitution of such annuity have been made or shall continue to be made.
R.R.Q., 1981, c. R-17, r. 1, s. 40.