On July 13, 2012 the Canadian Association of Pension Supervisory Authorities (CAPSA) published a draft Defined Contribution Pension Plans Guideline for review and comment. CAPSA states that the publication is part of its review of the regulation of defined contribution (DC) pension plans which is intended to identify areas where clearer distinctions between DC and defined benefit plans may be appropriate, and to consider alternative approaches to regulating DC plans based on such distinctions. The draft guideline also is intended to supplement existing CAPSA guidelines related to DC pension plans. The comment period expires on November 1, 2012.