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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 . The form can be filled out onscreen and saved to your computer.
Notice to disabled persons