Régie des rentes du Québec

Restructuring of a company's activities

Here is some basic information that will help you carry out your role with regard to your company's existing pension plan while acting in conformity with the Supplemental Pension Plans Act.

Possible effects of restructuring on pension plan

  • Merger of the plan (2 or more pension plans amalgamated into a single plan)
  • Division of the plan (the plan is divided into two or more parts, for example, a plan for unionized employees and another for non-unionized employees)
  • Other amendments required to the pension plan
  • Termination of the plan 

Simplified pension plan

Possible effects

Steps to take

  • Give written notice to :
    • the financial institution that administers the plan
    • the union (if any)

Defined contribution or defined benefit plan

Possible effects

Other changes that may effect a pension plan

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