91. After liquidating the plan assets, the plan administrator, within the following 60 days, must give the members of the plan and the employers who have not made the choice provided for in the second paragraph of section 84 the new administrator’s contact information, and render an account to Retraite Québec of the liquidation of the assets by filing
(1) a document signed by a person in authority attesting that the liquidated assets are those to which the members affected by the termination of the plan were entitled and that they were disposed of in keeping with the law;
(2) a wind-up report consisting of the annual statement and the financial report required under the first and second paragraphs of section 24; the wind-up report must cover the period between 1 January of the current year and the date of liquidation of the plan assets; and
(3) any other information determined by regulation.