Section 44Part 6 — Benefits
Discrimination on the basis of sex
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The sex of a member, former member or other beneficiary under a pension plan shall not be taken into account in —
determining the amount of contributions required to be made by a member of the plan;
determining the benefits or the actuarial present value or the commuted value of benefits to which a member, former member or other beneficiary is or may become entitled;
the provision of eligibility conditions for membership; or
the provision of ancillary benefits.
In order to comply with subsection (1), the administrator may —
use annuity factors that do not differentiate as to sex;
provide for employer contributions that vary according to the sex of the employee; or
use any other prescribed method of calculation or valuation.
Subsections (1) and (2) apply in respect of contributions, benefits and conditions in relation to —
employment on or after the 1st June, 1998; and
employment before the 1st June, 1998 in so far as it is dealt with in an amendment made to the pension plan after the 1st June, 1998.