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 et 195
Merger of the assets and liabilities of several plans	sections 194 et 196
Withdrawal of an employer	section 198

In all cases, the administrator must indicate the type of amendment in the application for registration of an amendment to a pension plan.