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Results: 1-10 of 98

How to review a SIPP
  • McCarthy Tétrault LLP
  • Canada
  • September 4 2014

A Statement of Investment Policies and Procedures (SIPP) is a legal document that is required by law to be developed and adopted for each registered


News from Quebec
  • McCarthy Tétrault LLP
  • Canada
  • July 6 2015

Bill 34, which amends the Supplemental Pension Plans Act of Quebec (SPPA), was adopted on April 2, 2015 with effect from December 31, 2014 and with a


How to create a better SERP Part II
  • McCarthy Tétrault LLP
  • Canada
  • February 28 2008

The following is the second part of the article on supplementary or supplemental executive or employee retirement plans (SERPs), published in Volume 2, Issue 4 of McCarthy Tétrault Co-Counsel: Business Law Quarterly


Pension plans Kerry on: the SCC rules
  • McCarthy Tétrault LLP
  • Canada
  • August 17 2009

The August 7, 2009 decision of the Supreme Court of Canada ("SCC") in the Kerry case essentially upholds the findings of the Ontario Court of Appeal ("OCA") from 2007


Case summary: Halliburton Group Canada Inc. v. Alberta
  • McCarthy Tétrault LLP
  • Canada
  • May 20 2011

The Alberta Court of Appeal recently rendered a decision that will be of interest to pension plan sponsors who are considering converting their registered pension plans from defined benefit to defined contribution


Upcoming pension investment changes to Ontario-regulated pension plans: a primer
  • McCarthy Tétrault LLP
  • Canada
  • March 27 2015

On March 25, 2015, the federal government published amendments to the Pension Benefits Standards Regulations, 1985 (Canada) (PBSR) that were first


Defined contribution pension plans: uncovering the wolf in sheep’s clothing?
  • McCarthy Tétrault LLP
  • Canada
  • January 23 2013

In my last post, I briefly canvassed the differences between defined benefit (DB) and defined contribution (DC) pension plans. I cautioned that, due


ORPP consultation period deadline ends next week
  • McCarthy Tétrault LLP
  • Canada
  • February 6 2015

On December 8, 2014, Mitzie Hunter, the Ontario Associate Minister of Finance tasked with developing the Wynne government's promise of the Ontario


Is anyone interested in PRPPs?
  • McCarthy Tétrault LLP
  • Canada
  • March 24 2015

A number of financial institutions and other providers are now offering pooled registered pension plans (PRPPs) and voluntary registered savings plans


Oversight or fiduciary managers
  • McCarthy Tétrault LLP
  • Canada, USA
  • June 30 2014

There is a new kid on the block. Some employers sponsoring large andor multiple registered pension plans (RPPs) have recently begun outsourcing most