An option for readjustment of the contribution limit available to certain participants making an early withdrawal from a Canadian RRSP/PA tax assisted retirement plan. The maximum amount that can be invested by the employee is 18% of yearly income. A reversal is calculated when membership in the plan is terminated and all invested money has been withdrawn from the plan. Typically, this step is taken when an individual has been a plan participant for only a short period of time. A pension adjustment reversal is no longer available once a plan participant is vested or has received tangible benefits (such as matching funds) from the employer.