Irrevocable standby letter of credit

This letter of credit allows the employer to release itself, in whole or in part, from paying certain contributions. It is issued by a financial institution at the employer's request, and sent to the plan administrator.

The Irrevocable standby letter of credit form (RCR-142) corresponds to Form 3 of the Regulation respecting supplemental pension plans This link will open in a new window..

RCR-142 form. Last update: October 2023.

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