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E.g., Aug 14, 2020
E.g., Aug 14, 2020

Who determines the assumptions for pension plans?

Nov 1, 2012

How pension plans are valued impacts a plan sponsor’s cash contributions to the plan and the amount of pension expense reported in its financial statements.

Alberta introduces new pension act

Nov 1, 2012

The Alberta government has introduced Bill 10, the Employment Pension Plans Act, to replace its current pension legislation. Bill 10 closely follows British Columbia’s Bill 38, which was passed in June. Please see our News & Views article from...

Changes to Federal Government Pensions

Oct 26, 2012

On Thursday, October 18, 2012, the federal government introduced an omnibus budget legislation known as Bill C-45.

30,000 Feet - Third quarter, 2012

Oct 8, 2012

The Biggest Stories of The Quarter With Significant Ongoing Impact

Alberta provides temporary solvency funding relief

Oct 1, 2012

Alberta has enacted regulations to provide temporary solvency funding relief. The regulations, which were adopted on September 19, 2012, apply to defined benefit pension plans registered in Alberta other than specified multi-employer pension plans.

As at September 30, 2012 - Tracking the funded status of pension plans

Oct 1, 2012

This graph shows the changes in the financial position of a typical defined benefit plan since December 31, 2007.

Annuities—should you take another look?

Oct 1, 2012

At retirement, people can transfer their RRSP balance to a RRIF or they can buy an annuity.

As at September 30, 2012 - Impact on pension expense under international accounting

Oct 1, 2012

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

US politics and stock markets

Oct 1, 2012

The U.S. presidential election is a highly anticipated event that garners much of the public’s attention. Major news outlets put huge efforts into reporting, discussing and debating the merits of the candidates, parties and policies put forth.

Economic turbulence has negative impact on projected salary increases for next year

Oct 1, 2012

Canadian employers expect salaries to rise by an average of 2.6% in 2013, according to Morneau Shepell’s annual Compensation Survey.