19. The plan must provide that any additional obligation resulting from an amendment to the plan must be paid in full on the day following the date of the actuarial valuation establishing the value of the additional obligation. This value is the higher of the value calculated on a solvency basis and that calculated on a funding basis. Any surplus assets of the pension plan may be allocated to the payment of such an obligation.
The surplus assets represent, with respect to service subsequent to 31 December 2013, the difference between the plan’s assets and the sum of its liabilities and the amount corresponding to the prescribed value of the stabilization fund or, with respect to service prior to 1 January 2014, the difference between the plan’s assets and the sum of its liabilities and the provision for adverse deviation. The present value of amortization payments relating to the deficiencies referred to in the third paragraph of section 12 or the sixth paragraph of section 16 must be included in the value of the assets.
The amount recorded in the reserve under the first paragraph of section 14 is not taken into account in calculating the surplus assets under the second paragraph.