R-26.2.1 - Act respecting the restructuring of university-sector defined benefit pension plans

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92. When a pension plan’s fiscal year ends on a date other than 31 December, an actuarial valuation under section 4 is required.
Despite section 142 of the Supplemental Pension Plans Act (chapter R-15.1), the amortization period for the part of the technical actuarial funding deficiency assumed by the employer that may not be consolidated under the first paragraph of section 23 may expire on a date other than the date corresponding to the end of the fiscal year of the pension plan.
2016, c. 132016, c. 13, s. 92.