Special allocation, wind up ratio below threshold
 15. (1) The following rules apply if the wind up ratio of one or more of the main pension plans has fallen below 85 per cent of the particular pension plan’s initial wind up ratio: 1. If the total minimum contributions that the employer is required to make under subsection 14 (1) for the 12 months immediately following the valuation date of the annual report would not be sufficient to bring the wind up ratio (determined taking into account such contributions) of any particular main pension plan up to 85 per cent of its initial wind up ratio, that pension plan is a disregarded plan for the purposes of paragraphs 2 to 4. 2. Unless paragraph 3 applies, if the total minimum contributions that the employer is required to make under subsection 14 (1) for the 12 months immediately following the valuation date of the annual report would be sufficient to bring the wind up ratios (determined taking into account such contributions) of the one or more main pension plans, other than any disregarded pension plans referred to in paragraph 1, up to 85 per cent of their initial wind up ratios, the following apply: i. The employer shall increase the portion of the minimum contributions allocated to those pension plans by the amounts necessary to bring their wind up ratios (determined taking into account such contributions) up to 85 per cent of their initial wind up ratios. ii. The total of the amounts referred to in subparagraph i shall be deducted from the total minimum contributions that the employer is required to make under subsection 14 (1) and the resulting total minimum contributions shall be allocated only to the main pension plans other than those to referred to in subparagraph i, but including any disregarded pension plans referred to in paragraph 1, in proportion to their allocations under section 14. 3. The following rules apply if the wind up ratio of all of the main pension plans has fallen below 85 per cent of their respective initial wind up ratios and none of the plans are a disregarded pension plan referred to in paragraph 1 and the total minimum contributions that the employer is required to make under subsection 14 (1) for the 12 months immediately following the valuation date of the annual report would be sufficient to bring the wind up ratios (determined taking into account such contributions) of all of the main pension plans up to 85 per cent of their initial wind up ratios: i. The employer shall contribute to each pension plan an amount sufficient to bring the wind up ratio of each plan up to 85 per cent of its initial wind up ratio. ii. The total of the amounts referred to in subparagraph i shall be deducted from the total minimum contributions that the employer is required to make under subsection 14 (1) and the resulting reduced total minimum contributions shall be allocated among the pension plans in proportion to their allocations under section 14. 4. If the total minimum contributions that the employer is required to make under subsection 14 (1) for the 12 months immediately following the valuation date of the annual report would not be sufficient to bring the wind up ratios (determined taking into account such contributions) of the one or more main pension plans, other than any disregarded pension plan referred to in paragraph 1, up to 85 per cent of their initial wind up ratios, the minimum contributions required under section 14 shall be made and allocated in accordance with that section. (2) Contributions required under subsection (1) shall be made in equal monthly instalments in accordance with the payment provisions in section 14.