Partition of a pension plan
The section presents the rules applicable to partition of a pension plan, including:
For the plan administrator
Where the Supplemental Pension Plans Act applies, the administrator is required to follow its rules. If the Act does not give entitlement to partition, the administrator cannot decide to carry out partition anyway, since benefits are unassignable. However, the plan may provide for a calculation method that leads to a lesser reduction of the member's residual benefits.
Most of the rules presented in this section are provided for in the Regulation respecting supplemental pension plans. The regulation has not yet been amended to take into account the benefits of civil union spouses.
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