Benefits - General

• Alberta and British Columbia's pre-retirement death benefit
• Application of the equal and periodic rule to pensions in pay
• Seamless pension plans
• Seamless pension plans
• Transfer of survivor benefits (Same sex partners)

Benefits - DB Plans

• Actuarial increase after age 60, instead of age 65, for public safety occupations
• Consumer price index (CPI) indexing of pre-retirement benefits
• Designated plan - Termination funding
• Designated plan waiver (no more accruals)
• Distribution of surplus to a terminated employee
• Early retirement eligibility service
• Excess surplus issue
• Growing in rule
• Guarantee period when a joint and survivor option is elected with a dependant as the beneficiary
• Incorporation of 2010 DB limit in preparing an actuarial valuation report
• Incorrect pension - over and under payments
• Increase in joint and survivor option
• Increase in the surplus threshold under the Income Tax Act from 10% to 25%
• Industrial aggregate wage index
• Lump-sum payment of retroactive unpaid benefits
• Maximum 2% accrual rate
• Maximum transfer value Regulation 8517
• Measure for Members of Registered Pension Plans Sponsored by Employers who have Commenced Bankruptcy and Insolvency Proceedings
• Minimum accrual under a defined benefit provision
• Optional form exceeding 2%
• Paragraph 8515(7)(c) of the Income Tax Regulations - Indexing assumptions
• Periodic distribution of an actuarial surplus to retired members
• Phased retirement
• Proposed 8517(3) Amendment – Underfunded Pension Plan Transfer Limit Comfort Letter
• Quebec's additional pension benefit
• Quebec's indexing benefit
• Quebec's indexing benefit - Lump-sum payment on tax deferred transfer
• Quebec's indexing benefit where plan benefit at maximum
• Receiving a maximum pension benefit from two different defined benefit provisions
• Reciprocal transfer involving a plan with an unfunded liability
• Subsection 8303(6) of the Income Tax Regulations - Qualifying transfer to pension plan
• Surplus used on plan wind up to provide stand alone ancillary benefits
• Use of "banked hours" to increase benefits

Benefits - MP Plans

• Conversion from defined contribution (DC) provision to defined benefit (DB) provision
• Variable benefits paid out from a money purchase provision
• Paying indexing from a registered pension plan (RPP) after annuity purchase
• Self-annuitized money purchase plans
• Status of legislation on variable benefits paid out from a money purchase provision

Eligible Service

• New provincial requirements for parental leave
• Payment to an employee in lieu of termination notice
• Periods of layoff in excess of five years
• Proportionality condition and the 50/50 test
• Proportionality Newsletter issues
• Recognition of past service
• Recognition of pre-reform service previously commuted
• Severance pay as pensionable earnings and credited service

PA/PSPA/PAR

• Determination of normalized pension for a hybrid plan
• PA during period of disability leave
• PSPA calculation - New limits
• PARs

Plan Administration

• Amending a pension plan when the plan is winding up due to bankruptcy
• Amendment to subparagraph 8502(d)(iv) of the Income Tax Regulations
• Administrator's obligation to send T10 when employee's address is unknown
• Demutualization
• Disclosure of personal and private information
• Individual Pension Plans established primarily to accept a transfer of funds from a prior registered pension plan
• Locked-in designation
• Multi-employer plan (MEP) and specified multi-employer plan (SMEP)
• Quebec's Bill 102
• Retroactive application (Same sex partners)
• Same sex partners
• The payment of related fees or reimbursement to the employer
• Unable to locate members

Budget - Questions and Answers

• 2011 Budget

Other - Questions and Answers

• Proposed tax changes related to the Saskatchewan Pension Plan