Pension Law [Recurso electrónico] / Ari Kaplan, Mitch Frazer

The third edition of Pension Law updates pension law and legislation starting with the Supreme Court of Canada’s 2013 decision in IBM Canada Limited v Waterman, through to the 2020 release of Fraser v Canada (Attorney General). These cases further our legal understanding of pension benefits as bearing the “hallmarks of a property right” and as a source of human rights and dignity. This new edition also tracks regulatory developments, including the shift from solvency to going-concern funding as reflected by exemptions granted to public sector plans, conversions to target benefits and jointly sponsored plans, and industry consolidation. This book will be an invaluable resource for anyone who needs to understand this complex legal and regulatory environment, including lawyers, human resources officers, plan administrators and trustees, actuaries, accountants, public servants, and union officials.

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