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


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