Manitoba regulations: solvency funding relief and more

Jan 18, 2012

Manitoba has amended its pension regulations to provide for additional solvency funding relief, the use of letters of credit to cover solvency funding obligations, and increased fines for plan administrators.

Amendments to the Quebec pharmacy act

Jan 18, 2012

The Quebec National Assembly adopted Bill 41 amending the Pharmacy Act.

Pooled registered pension plans: amendments to the income tax act proposed

Jan 18, 2012

The federal government released for consultation their proposed amendments to the Income Tax Act that would accommodate Pooled Registered Pension Plans (PRPPs).

Global asset fund flows - Investment corner

Jul 4, 2011

Many pension plan surveys report on what plans are expecting to do with their assets over the next few years.

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.