Articles

About ArticlesLes articles ci-dessous sont publiés par la Section du droit des régimes de retraite et des avantages sociaux de l'Association du Barreau de l'Ontario. Les membres sont invités à soumettre des articles.  A propos des articles.

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Aujourdʼhui

What's New in Pensions & Benefits

  • 08 août 2017
  • Evan Shapiro and Michelle Rival

The new Financial Services Regulatory Authority (FSRA) legislation and the Pension Benefits Act provisions giving the Superintendent authority to require an off-cycle actuarial reports come into force, further changes to the regulations regarding conversions and mergers of SEPPs to JSPPs, a consultation paper from CAPSA on new funding and asset allocation rules under a future multi-jurisdictional agreement, and more...

Droit des régimes de retraite et des avantages sociaux

Elizabeth Brown's OBA Award of Excellence Acceptance Speech

  • 06 juillet 2017
  • Elizabeth M. Brown

The 2017 recipient of the OBA Award of Excellence in Pensions and Benefits Law provides some words of wisdom gleaned from her years of experience. This is an excerpt of the speech Elizabeth Brown gave at the award dinner on June 14, 2017.

Droit des régimes de retraite et des avantages sociaux

Pension Regulation - What's New in June

  • 06 juillet 2017
  • Evan Shapiro and Michelle Rival

New FAQs on the temporary solvency funding relief measures, a new interim relief measure, final regulations setting out when the Superintendent may require a valuation report, a new funding framework for Target Benefit MEPPs, and draft regulations regarding mergers of SEPPs with JSPPs.

Droit des régimes de retraite et des avantages sociaux

Pension Regulation - What's New

  • 21 juin 2017
  • Evan Shapiro and Michelle Rival

A new funding framework for defined benefit plans, the final report from the Expert Committee to Consider Financial Advisory and Financial Planning Policy Alternatives, the new Bill 148, Fair Workplaces, Better Jobs Act, 2017, and the passing of Ontario's 2017 Budget bill.

Droit des régimes de retraite et des avantages sociaux

Pension Regulation - What's New

  • 15 mai 2017
  • Evan Shapiro and Michelle Rival

The 2017 Ontario budget, proposed regulations regarding the Superintendent's power to levy Administrative Monetary Penalties, FSCO's 2016 DB Funding Report, new PRPP forms, and CRA's Registered Plans Directorate's 2016 Practitioner's Forum Summary Report

Droit des régimes de retraite et des avantages sociaux

Pension Regulation - What's New

  • 13 avril 2017
  • Evan Shapiro and Rebecca Doiron

An updated FSCO policy on J&S pensions, a revised Actuarial Information Summary, an RCA is held to be subject to garnishment, and CPP amendments are proclaimed into force.

Droit des régimes de retraite et des avantages sociaux

Expansion of the Canada Pension Plan: An Irony in Tax Neutrality

  • 13 avril 2017
  • Hennadiy Kutsenko

A discussion of the changes to the Canada Pension Plan and the Government's decision to grant a tax deduction for employee contributions to the enhanced portion rather than a tax credit

Droit des régimes de retraite et des avantages sociaux

Pension Regulation - What's New in February

  • 06 mars 2017
  • Evan Shapiro and Rebecca Doiron

News on the portability amendments to the PBA, policy updates from FSCO, annual pension assessments, and more...

Droit des régimes de retraite et des avantages sociaux

Proposed Changes to Retired Members' Portability Options Under the Pension Benefits Act

  • 28 février 2017
  • Lauren Sheffield

The Ontario government has proposed amendments to the Pension Benefits Act and its regulations that would again allow for retired and retirement-eligible plan members to transfer the commuted value of their pension benefits into another retirement vehicle. Plan members and sponsors should be aware of these proposed amendments, and their effect.

Privacy and the Plan Administrator - Managing Privacy Risks

  • 28 février 2017
  • Glorie Alfred

Savvy pension and benefits lawyers must be able to identify some of the legal issues and/or obligations arising outside the pension and benefits context that may have an impact on the plan administrator. One area of law which intersects with the practice of pension and benefits law, and which provides plan administrators and their legal advisors with a unique opportunity take enterprising action is privacy law.

Droit des régimes de retraite et des avantages sociaux