Amendments requiring the authorization or approval of Retraite Québec
The plan administrator must obtain the
Retraite Québec's authorization or approval to give effect to the amendments below:
|
Type of amendment |
Supplemental Pension Plans Act reference |
|---|
|
Amendment reducing benefits retroactively | section 20 |
| Plan conversion | section 22 |
| Substitution of an employer party to the plan | section 22 |
| Non-uniform employer contribution rate or percentage | section 41 |
|
Employer contributions or benefits that vary according to the number of years of employment or credited service | section 57 |
| Actuarial assumptions determined by the plan | section 61 |
| Pension supplement not included in a deferred pension | section 68 |
| A fiscal year for a plan that is other than 12 months in length | section 160 |
| Division of the plan's assets and liabilities | sections 194 and 195 |
| Merger of the assets and liabilities of several plans | sections 194 and 196 |
| Withdrawal of an employer | section 198 |
Amending an
SIPP
The contents of this page do not apply to simplified pension plans (SIPPs). Find out more about
amending an SIPP.