Tag: Reg. 4
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Ontario Proposes Amendments re Pension Benefits Regulations
Ontario has published two sets of proposed amendments to the regulations under the Pension Benefits Act. These proposals relate to the Pension Benefits Guarantee Fund (PBGF) and (expired) temporary solvency funding relief . . .
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FSCO/CRA/Retraite Actuarial Information Summary
The Financial Services Commission of Ontario, Canada Revenue Agency and Retraite Québec have developed a new Actuarial Information Summary (AIS . . .
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Ontario Regulation re DB Plan Funding
Ontario filed Regulation 105/19 amending the General Regulation under the Pension Benefits Act (PBA). The amendments relate to benefit improvements, excess contributions, letters of credit, contribution holidays, provisions for adverse deviation (PfAD) and statement of investment policies and procedures (SIPP). There are also a number of amendments specifying that certain funding provisions do not apply to jointly sponsored pension plans (JSPP) and specified Ontario multi-employer pension plans (SOMEPP . . .
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FSCO FAQS re New Funding Rules & Annuity Discharges
FSCO has published a series of questions and answers related to plan funding. The FAQs address issues pertaining to annuity purchases and discharges, provisions for adverse deviation (PfAD) and funding related disclosures . . .
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FSCO Guidance re New Funding Rules
FSCO has published a series of posts providing guidance on certain aspects of the new funding requirements for defined benefit plans. The publications address the following topics: determination of whether a plan is closed; treatment of excess contributions; and funding and actuarial requirements for plan improvements . . .
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FSCO Guideline re Administrative Penalties
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FSCO Chart re Pension Plan Funding Reform
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Ontario Regulations re New DB Funding Framework
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Quebec Final Regulation re Plan Funding
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CAPSA Checklist re Late or Irregular Contributions
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