On November 30, 3009, the Canadian Association of Pension Supervisory Authorities (“CAPSA”) published for comment a consultation paper entitled The Prudence Standard and the Roles of the Plan Sponsor and Plan Administrator in Pension Plan Funding and Investment.

The purpose of the consultation paper is to provide guidance to pension plans with respect to their funding and investment activities. CAPSA has also requested comment on certain specific questions related to the issues of funding and investing.

The comment period ends on January 29, 2010.