8. When a pension plan must be restructured to reduce its cost under section 19, the actuarial valuation as at 31 December 2015 must establish the portion of the technical actuarial funding deficiency attributable to retired members at that date.
To establish that portion, the assets of the pension plan must be distributed in proportion to the liabilities of the retired members and to those of the active members. For the purposes of this distribution, the special amortization payment made as payment for an amendment to the plan that applies only to active members within the meaning of section 36 of the Supplemental Pension Plans Act (chapter R-15.1) is not considered in the assets of the plan. The value of the obligations arising from that amendment considered for the first time in the actuarial valuation as at 31 December 2015 is not included in the liabilities of the plan.