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Plan administration

Pension plans for the exclusive benefit of persons connected with the employer

This document explains the exemption of a pension plan from the application of virtually all of the provisions of the Supplemental Pension Plans Act. This applies to plans that:

are exclusively for the benefit of persons connected with the employer, within the meaning of the rules used by the Canada Revenue Agency
was registered before 5 December 2000.

Contact the Régie concerning plans registered on or after 5 December 2000.

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