Pension

February 11, 2019

Discount Rates – What is all the fuss about?

In recent months two interesting research papers were issued.  The first, published by the Fraser Institute and authored by Malcolm Hamilton and Phillip Cross is Risk […]
January 29, 2019

Pension Commuted Values Revisited

It seems that actuaries like nothing more than debating exactly how to calculate a commuted value for a member of a defined benefit (DB) pension plan […]
January 4, 2019

Ringing in the New Year in 2019

Being early January 2019, it is the time of year when many plan sponsors pay closer attention to the funded status of their plans and start […]
December 4, 2018

AMPing up the Pain

Back in May 2017, I wrote about some Scary New Powers for the Superintendent where at the end I asked for guidance from FSCO on how […]
August 27, 2018

CAAT DBplus – A Step in the Right Direction

There is an interesting development in the Canadian pension landscape that has the potential to be a real game changer.  Earlier this year, the CAAT Pension […]
July 19, 2018

New Research on CPP Enhancements

A recently released research paper by Bonnie-Jeanne MacDonald, “New CPP Enhancements: What do they mean for Canadian workers and seniors?” models how enhanced CPP (i.e. CPP2) […]
May 29, 2018

Fixing the Pension Benefits Guarantee Fund

The Pension Benefits Guarantee Fund is a program run by Ontario to protect pension benefits for Ontario workers where the plan sponsor becomes insolvent and becomes […]
April 27, 2018

A Brief Review of the Regulations that enact Ontario’s New Pension Funding Framework

On April 20, 2018, the Ontario Government filed the detailed regulations that formally implement the new funding framework for DB pension plans, as well as formalize […]
April 10, 2018

Proposed Regulations for Variable Benefits from DC Pension Plans

While you may ask, “What took them so long?”, the Ontario government recently published a description of the proposed regulations to permit variable benefits to be […]
February 21, 2018

Proposed Changes to PBGF Assessments – Striving for Balance

As part of the Ontario government’s proposed new funding framework for defined benefit pension plans, they have recently released a description of proposed changes to the […]
January 19, 2018

Ontario’s New Pension Funding Framework – The Good, the Bad and the Ugly

Further to our client memo on the current consultations by the Ontario Government on the proposed regulations relating to the new funding framework for DB pension […]
January 3, 2018

Taking Stock of 2017 and Looking Ahead in 2018

With 2017 now behind us, it’s time for pension plan sponsors to take stock and plan for the year ahead. Solvency position at December 31, 2017 […]