Index

• Author: Ari N. Kaplan
• Profession: Partner, Koskie Minsky LLP. Faculty of Law, University of Western Ontario
• Pages: 637-655

637

Absolute number an alysis, 515, 516

Accrual of benef‌i ts, see Vesti ng

Actuari al valuation, 104, 217, 253n,

329n, 348, 360, 385, 406n, 411,

412, 414, 415, 416, 417, 418 , 433,

528

reports on, 393, 413–16, 468, 477,

486, 489, 535n, 538, 548n, 555,

557, 576, 583

Actuarie s as agents in pension admi nis-

tration, 359–62

Additional volu ntary contribution s

(AVC), 251–52

Administration of pension plans,

316– 83

administrator

identity of, 316–27

statutory f unctions of, 327–29

advisor y committees in, 325–27

agents and advi sors in, 352–71

board of tru stees and, 320–22, 324

charging e mployees fee for service,

375–76

duty and stand ard of care in, 330–52

employee representation in, 318–22

joint governance : a trade-off, 323–25

pension commit tee, 324, 424

pensioner representation in, 322–23

plan design requirements, 328

plan expenses and costs, 371–76

legal, 374–75

reasonable, 373–74

statutory requirements for payment

of, 372–73

privacy of infor mation and, 376–83

Personal Informat ion Protection

and Electronic Documents

Act (PIPEDA) and, 376, 377,

378, 379, 380, 381, 382, 383

Administ rative law and pensions, 2 8–30

application of, 29–30

Collins v. Pension Commission of

Ontario, 29

f‌i duciary interests a nd, 28

Administ rator duties in pension plan s,

58, 63, 64, 316–27

advice and di rection searching,

349–52

agents and advi sors and

monitoring of, 353

use of, 352–71

INDEX

PENSION LAW638

claims by t o recover losses to plan,

348–49

contribution holiday, justif‌i cation of,

410– 11

duty and stand ard of care, 330–52

functions of,

general, 327–28

specif‌i c, 328 –29

OSFI Investment Guidel ines and, 423

plan amendment and, 438, 439,

440–41

plans fund ing and

responsibilities of, 391–93

supervi sion of custodian in, 394

plan investme nts and, 421, 422

relevant knowled ge and skill of,

334–35

remedies for late f unding contribu-

tions, 393

remittance of pension plan contribu-

tions, 385

statement of invest ment policies and

procedures (SIP&P) and, 424

statutory di scharge of, 345–46

surplus wit hdrawal, 574–75

valuation, f‌i li ng of, 414, 419

who may be the, 316–18

wind up, 522–31

Agents and advi sors in pension plan

administration

actuarie s as, 359–62

agents

identity of, 353–54

scope of duty, 354–56

types of, 357–71

custodia ns and trustees as , 362–68

employee investment con sultants as,

368–70

employers, trade un ions, and direc-

tors as, 357–59

investment adv isors and managers

as, 368

lawyers a s, 370–71

privacy of pen sion plan information

and, 383

to whom duty is owed, 356–57

Agreed book of docu ments, 191

Agreed stateme nts of fact, 191

Amendment of pen sion plans, 437–501

administrative expenses and, 462–66

administ rator’s duties in, 438, 439,

440–41

adverse amendments and employee

notice of, 442–4 4, 459, 460

application for regi stration of, 439

collective bargaining agreement vio-

lations and, 456 –57

common law lim itations on, 446

contractua l limitations and, 455–56

contribution holid ay amendments,

461

conversion of plan from de f‌i ned

benef‌i t to def‌i ned contribution

formula, 457–60

employee notice and, 441–44

employer

duties in, 44 0

reorganiz ation activity by,

466–501

role in, 438

formal stat utory criteria of, 439– 41

good faith pri nciple and, 452–55

no reduction of accrue d benef‌i ts and,

444–46

other limit ations of, 451–52

plan sponsor ’s duties in, 438

registration

notice of, 439–40

refusal or re vocation of, 440

surplus rever sion and, 447–51

void and invalid, 4 44–57

Ancillary benef‌i ts, 102, 103, 130, 213n,

219, 223n, 248n, 268–70, 271,

278, 280, 282, 283, 444, 459, 488,

528n, 534, 535n

Asset purch ase transaction s, 469–70

Benef‌i ci aries of pension plans, see

Spouses, benef‌i ciar ies and estates

of pensioners

Blue Book, 40, 42, 552