2.2(1)For the purpose of the definition of “amount equal to the provision for adverse deviations”, the going concern liabilities referred to in the definition may exclude liabilities in respect of benefits for which an annuity contract has been purchased from an insurance company.

2.2(2)Despite the definition of “provision for adverse deviations” and sections 8.1 to 8.4, the provision for adverse deviations is deemed to be zero for a pension plan’s liabilities in respect of defined contribution benefits.