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This course focuses on provincial and federal legislation, required reporting and the resultant effects on plan design. It also deals with plan administration and related issues.

Pension Benefits/Standards Legislation

  • Evolution of provincial legislation
  • Impacts of legislation
  • Legislation impacts plan administration
    • plan registrations
      • where to register a pension plan
      • plan documentation – legal & filings
    • plan amendments
    • plan windups
  • professional help
    • actuarial & legal
  • Practical exercise – case study scenarios

Income Tax Legislation

  • Review of ITA & RPPs
  • ITA filing requirements for RPPs
  • The Pension Adjustment system
    • PAs, PSPAs & PARs
  • The ITA and DB plans
  • The ITA and DC plans
  • Practical exercises – calculations throughout

Legislation & Plan Administration

  • The pension plan Administrator
  • Recordkeeping and administrative functions
  • Legislation affecting pension administration
  • Administrative challenges – minimum standards
    • joining & leaving the plan
    • death benefits & spousal rights
    • disclosure
  • Multi-Jurisdictional challenges
  • Practical exercises – plan membership reconciliation & AIR

Pension Plan Governance

  • What is pension governance?
  • Why governance is needed
  • The rules and obligations of the game
  • Litigation – the outcome of bad governance
  • Pension industry guidelines
  • Pension administrator liability
  • Elements of a governance system
  • Case study – Identifying governance issues


“This course enabled us to get up-to-date on pension matters and to go deep into the nature of pensions and related matters. This program will absolutely enhance the work I do on a daily basis.”

Michael Ketchum | New Brunswick Teachers’ Association