Description: Discussion of the importance of trust law in North American qualified retirement plans.

Description: This 1976 article discusses provincial regulation of private pensions in Canada, with a focus on Manitoba’s legislation, expected to be operative later in the year, and how it compares to regulation in other provinces.

Description: Canadian employers who sponsor retirement plans have mostly adopted arrangements that qualify for deferral of taxes. It is no longer clear that this is the best choice. Low interest rates and the emergence of Tax-Free Savings Accounts mean that there could be better alternatives for future generations of employees. This research paper re-examines the effectiveness of tax deferral and other fundamental choices.

Description: Securing Supplemental Retirement Arrangements Course P–361C Study Note by C. Ian Genno from Pension Section News, January 1998, Issue No. 35.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

Description: Article from The Actuary, October 1971 – volume 5 - Issue 8 is a review of report prepared by Frank M. Kleiler for the United States Department of Labor on the European regulation of public and private pension plans.

Description: Discussion of the Chinese supplemental pension plans, Enterprise Annuities EA.

Description: Highlights and discussion of "Stretching the Corridor: The Effects of Extended Rate Stabilization on Defined Benefit Plan Funding Requirements." The report, produced by the SOA Data-drive In-House Research function, analyzed the effects of extending the pension funding stabilization provisions that were implemented with MAP-21 in 2012.

Description: Panelists discuss the current and developing old-age crisis from a world perspective and a U.S. perspective, and also look at it from a futurism perspective. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This paper analyzes the terminations of private sector pension plans registered in Ontario, Canada from 1988 through 1993. The purpose of the study is to quantify the prevalence of plan terminations, investigate the causes, and identify the impact on plan participants. From Transactions of Society of Actuaries 1995-96 Reports.