PART I INTERPRETATION
 30. (1) This section applies to a pension plan that provides defined benefits guaranteed in whole or in part by the Guarantee Fund.  O. Reg. 570/06, s. 6 (2). (2) A wind up report for a pension plan shall be prepared by, (a)  determining the value of any additional voluntary contributions, including interest on such contributions, and providing for the immediate payment from the pension fund to each member, former member or retired member of the additional voluntary contributions made by him or her, plus interest; (b)  determining the liabilities for the commuted value of all benefits under the plan in respect of each member, former member and retired member, including, (i)  accrued benefits for members not yet vested under the terms of the plan, (ii)  escalated adjustments that have been made before the effective date of the wind up, (iii)  plant closure benefits payable on plan wind up, (iv)  permanent layoff benefits payable on plan wind up, (v)  funded consent benefits, (v.1)  benefit enhancements resulting from the application of section 74 of the Act, and (vi)  funded special allowances, but not including the value of, (vii)  amounts determined under clause (a), (viii)  escalated adjustments that have not been made as of the effective date of the wind up, (ix)  Revoked:  O. Reg. 570/06, s. 6 (4). (x)  prospective benefit increases, and (xi)  benefits provided under a qualifying annuity contract or a contract issued under the Government Annuities Act (Canada) if the contract was issued before the 1st day of January, 1988; (c)  increasing the liabilities determined under clause (b) in respect of each member, former member or retired member so that the liabilities in respect of him or her are not less than the minimum value of the required contributions made by him or her to the plan; (d)  allocating the liabilities determined under clauses (b) and (c) among, (i)  employment in Ontario, (ii)  employment in each designated jurisdiction, and (iii)  employment other than employment referred to in subclauses (i) and (ii); (e)  determining the difference between the solvency assets and the value of any additional voluntary contributions determined under clause (a), and allocating the difference among the categories of employment set out in clause (d) in proportion to the liabilities allocated under clause (d) to each of the categories; (e.1)  despite clause (e), if the pension plan is a designated multi-jurisdictional pension plan and if an agreement referred to in subsection 5.1 (1) of the Act provides for the allocation of the assets of the pension plan in accordance with paragraph 3 of subsection 100 (4) of the Act, allocating the assets in accordance with that agreement; (f)  determining the Ontario wind up liability; (g)  if the Ontario assets exceed the Ontario wind up liability, first applying the Ontario assets to provide for the Ontario wind up liability and then applying any remaining Ontario assets to provide, on an equitable basis determined by the person preparing the report and acceptable to the Chief Executive Officer, for those benefits included in calculating the basic Ontario liabilities but not included in calculating the Ontario wind up liability; (h)  dealing with the portion of the plan assets allocated for the provision of benefits resulting from employment in each designated jurisdiction in accordance with the laws of the jurisdiction; and (i)  Revoked:  O. Reg. 342/10, s. 4 (2). (j)  dealing on an equitable basis with the portion of plan assets allocated for the provision of benefits from any other employment.  O. Reg. 712/92, s. 18; O. Reg. 570/06, s. 6 (3, 4); O. Reg. 342/10, s. 4; O. Reg. 466/11, s. 2; O. Reg. 178/12, s. 30 (2-5); O. Reg. 149/19, s. 1. (3) A wind up report shall describe everything done under subsection (2).  O. Reg. 712/92, s. 18. (4) This section as it read immediately before November 26, 1992 continues to apply with respect to a pension plan with an effective date of wind up before November 26, 1992.  O. Reg. 178/12, s. 30 (6). Grow-in Benefits