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

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60. When determining the assets of a plan for the purposes of this Division, no unrealized gain, dividend or interest shall be taken into account.
The assets may include the actual value of the future special contributions in respect of any initial unfunded liability, that value being the one which is deemed adequate by the actuary and which shall not exceed the value that he would obtain by using as discount rate for the future special contributions the interest rate used when valuing the plan in accordance with section 43.
R.R.Q., 1981, c. R-17, r. 1, s. 60.