Global asset fund flows - Investment corner
Jul 4, 2011Many 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, 2011As 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, 2011The Evolution of the Financial Situation of Pension Plans since December 31, 2007
Survey on economic assumptions for accounting purposes
Jul 4, 2011Our 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, 2011Every year, companies must establish an expense for their defined benefit pension plans.
IAS19 New Standard – June 2011
Jul 4, 2011In June 2011, the International Accounting standard Board (IASB) published a new IAS19 standard on Employee benefits.
Pension and benefit accounting for private enterprises
Jul 4, 2011The Accounting Standard Board (AcSB) recently indicated that it is reviewing pension and benefit accounting for private enterprises (CICA Handbook, Part II, Section 3461).
Revisiting the traditional benefit plan
Jul 4, 2011Every data point suggests that benefit costs will continue to rise at a rapid rate.