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Grand Rapids, MI 49512
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Making the Adjustment Retroactive to September 1, 1992
The Canada Revenue Agency requires that this calculation of service be retroactive to September 1, 1992 when the 4% Plan came into being. To do this, each participant’s total Adjusted Credited Participating Service as of August 31, 2006, has been recalculated at the new levels. Using this retroactively recalculated service and the new benefit accrual rate of 1.84%, the pension benefit earned to date remains the same (or increases slightly due to rounding).