Pension Law Tapa blanda - 2006

Información de la editorial

The focus of this book is on the law and regulation of pension plans "arising from employment"--that is, plans sponsored by employers or trade unions that are registered with the Canada Revenue Agency for tax purposes and with a provincial or the federal pension regulator for pension standards purposes. These include pension plans covering employees in both the private sector and the broader public sector in all three levels of government.

"Pension Law" examines the jurisdiction, application, and scope of pension legislation; the duties and reach of pension regulators; the minimum substantive employee protections provided in the legislation; the duties and standards of care for pension plan administrators in the day-to-day administration of the plan; pension plan solvency; the rules and standards associated with contributions, plan valuation, and investment of the pension fund; the principles concerning how a pension plan can be amended; the legal implications of a reorganization or sale of the employer's business or other employer-initiated restructuring of the pension plan; how and when a pension plan can be terminated; the rights and responsibilities resulting from the termination of a pension plan; and the regulatory requirements and legal principles revolving around the policy-laden issue of withdrawing pension plan "surplus."

The book will be an invaluable resource for anyone who needs to understand this complex legal and regulatory environment including lawyers, human resources officers, plan administrators and trustees, actuaries, accountants, public servants, and union officials.