Funding of private-sector pension plans et al.
The funding rules described in this section apply to actuarial valuations
after 30 December 2015.
Concerned plans
These rules apply to defined benefit pension plans subject to the
Supplemental Pension Plans Act (the SPP Act). They do not apply to pension plans
of the municipal and university sectors and other
plans covered by an exemption regulation. The rules therefore cover most
pension plans in the private sector and in other sectors.
Multi-employer negotiated contribution pension plans
Other special funding rules apply to multi-employer negotiated contribution
pension plans.
Legal references
References