Statement for members, former members and retired members
 27. (1) In the first annual statements to be given to the members of the Hourly Employees Plan and to the members of the Salaried Employees Plan under subsection 27 (1) of the Act after this section comes into force and in the first biennial statements to be given to the former members and retired members of each of those pension plans under subsection 27 (2) of the Act after this section comes into force, the administrator of the relevant pension plan shall include the following information, with respect to that pension plan, in addition to the information required by section 40, 40.1 or 40.2 of the General Regulation, as the case may be: 1. The amount of the adjusted solvency deficiency of the pension plan as of the valuation date of the most recent annual report. 2. The amounts of the contributions and payments required by this Regulation that the employer made to the pension plan during the period covered by the statement. 3. The amount of contributions that, but for this Regulation, would have been required under the General Regulation to be made to the pension plan during the period covered by the statement. 4. A statement that the pension benefits are not guaranteed by the Guarantee Fund unless valuation reports are filed for the Hourly Employees Plan and the Salaried Employees Plan showing that both plans have a solvency ratio that is equal to or greater than 0.85, in which case the pension benefits would be guaranteed by the Guarantee Fund as of the valuation date of those reports. (2) In every subsequent annual statement to be given to the members of the Hourly Employees Plan and to the members of the Salaried Employees Plan under subsection 27 (1) of the Act after the first annual statement referred to in subsection (1) of this section is given and in every subsequent biennial statements to be given to the former members and retired members of each of those pension plans under subsection 27 (2) of the Act after the first biennial statement referred to in subsection (1) of this section is given, the administrator of the relevant pension plan shall include the information described in paragraphs 2, 3 and 4 of subsection (1) with respect to that pension plan, in addition to the information required by section 40, 40.1 or 40.2 of the General Regulation, as the case may be. (3) The following rules apply if section 19 ceases to apply: 1. In the first annual statements to be given to the members of the Hourly Employees Plan and to the members of the Salaried Employees Plan under subsection 27 (1) of the Act after section 19 ceases to apply and in the first biennial statements to be given to the former members and retired members of each of those pension plans under subsection 27 (2) of the Act after section 19 ceases to apply, the administrator of the relevant pension plan shall include a statement that the pension benefits established under the pension plan are guaranteed by the Guarantee Fund. 2. The annual statements to be given to the members of the Hourly Employees Plan and to the members of the Salaried Employees Plan under subsection 27 (1) of the Act and the biennial statements to be given to the former members and retired members of each of those pension plans under subsection 27 (2) of the Act are not required to include the information described in paragraph 4 of subsection (1) of this section. Miscellaneous