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Funding rules for a pension plan
Pension plans exempt from the funding rules set out in the Supplemental Pension Plans Act, further to a regulation made under section 2 of that Act

Pension plans exempt from the funding rules set out in the Supplemental Pension Plans Act, further to a regulation made under section 2 of that Act

Pension plans exempt from the funding rules set out in the Supplemental Pension Plans Act This link will open in a new window. further to a regulation made under section 2 of that Act, are pension plans that are subject to one of the following regulations:

Regulation respecting the funding of pension plans of the municipal and university sectors (it applies to actuarial valuations prior to 31 December 2023)
Regulation respecting the funding of defined-benefit pension plans of the municipal and university sectors (it applies to actuarial valuations after 30 December 2023)
Regulation concerning certain Papiers White Birch pension plans
Regulation respecting the exemption of certain pension plans from the application of provisions of the Supplemental Pension Plans Act
Regulation respecting the exemption of certain categories of pension plans from the application of provisions of the Supplemental Pension Plans Act
- Member-funded pension plans (MFPP) are exempt from the funding rules set out in the Supplemental Pension Plans Act, further to a regulation made under section 2 of that Act. However, flex plans and defined-benefit plans that are connected are not necessarily inherently exempt from the funding rules.