Partition of the benefits accrued in a supplemental pension plan – Rules

When the Supplemental Pension Plans Act applies, the administrator must follow the rules applicable to the partition of benefits accrued in a pension plan. If this Act does not grant partition, the administrator cannot decide to carry out the partition regardless because the benefits are unassignable. However, regarding the calculation of residual benefits, the plan may provide for a method that reduces the member's benefits by a lesser amount.

Most of the rules presented in this section are the ones provided in the Supplemental Pension Plans Act.

Valuation date for partition

The valuation date varies depending on the former spouses' situation:

  • Former married or civilly united spouses having obtained a judgment: the date corresponds to the date on which the conjugal relationship ended, if the judgment provides that the former spouse's assets will be valued on that date. Otherwise, it corresponds to the date of the institution of the action.
  • Former civilly united spouses having dissolved their union before a notary: the date corresponds to the date determined on the transaction contract for the establishment of the value of the family patrimony.
  • Former de facto spouses: the date corresponds to the date on which the conjugal relationship ended.

Legal references

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