Lump sum payments in lieu of health & dental coverage to be considered taxable income

Jul 4, 2011

As part of severance agreements, layoffs, or retirement packages many employers arrange for the continuation of health and dental coverage under the existing benefits package for the former employee or retiree.

Tracking the funded status of pension plans - As at June 30, 2011

Jul 4, 2011

The Evolution of the Financial Situation of Pension Plans since December 31, 2007

Survey on economic assumptions for accounting purposes

Jul 4, 2011

Our latest survey of economic assumptions in accounting for pensions and other post‑retirement benefits is now available on Morneau Shepell’s website.

Impact on pension expense under international accounting - As at June 30, 2011

Jul 4, 2011

Every year, companies must establish an expense for their defined benefit pension plans.

IAS19 New Standard – June 2011

Jul 4, 2011

In June 2011, the International Accounting standard Board (IASB) published a new IAS19 standard on Employee benefits.