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

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32. Surplus assets may not be appropriated to the payment of contributions, unless a fiscal rule so requires.
The surplus assets identified in the actuarial valuation as at 31 December 2015 or in an actuarial valuation subsequent to that date must be appropriated to the purposes and in the order agreed on by the employer and the active members. The surplus assets may be used to reimburse the debts contracted by the pension plan toward the employer.
2016, c. 132016, c. 13, s. 32.