In its 2008 budget, the federal government became the most recent jurisdiction to introduce legislation to permit the “unlocking” of funds transferred from pension plans to locked-in retirement plans.The funds are normally transferred on the termination or retirement of a pension plan...

Aging populations in advanced economies are placing ever-increasing demands on government spending in the form of old-age benefits. Economies that have promised substantially more benefits than they have made provision to finance are heading into a prolonged era of fiscal stress. Unresolved...

Aging populations in advanced economies are placing ever-increasing demands on government spending in the form of old-age benefits. Economies that have promised substantially more benefits than they have made provision to finance are heading into a prolonged era of fiscal stress. Unresolved...