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, 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.