When examined as financial intermediaries - as capital market institutions - the questions asked of pension funds are predominately about their function in relation to their ultimate - if altogether estranged - beneficiaries. A more recent group of questions revolves around the role of these...

The focus of this paper is the Canadian occupational plan system. Although others may be relevant, three questions assist in evaluating that system. Do enough people have an occupational pension plan (the “coverage question”), are occupational pension plans affordable and efficient methods...

In October and December 2009, the Federal and the Ontario Governments announced major reforms to legislation governing occupational pension plans. This paper is intended to provide an Overview of the major elements of the proposed reforms. The paper further provides some background against which...

A case comment on Monsanto Canada Inc. v. Ontario (2004), 242 DLR (4th) 193 (SCC) described against the background of changes in financial markets and pension regulation that drove the underlying legal issue

A discussion of the events and factors behind the establishment of pre-funded health benefit plans in Canada with reference to the experience of voluntary employee benefit associations in the United States and the auto sector restructuring in North America during 2008-2009. It is argued that...