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|Material Type:||Document, Government publication, State or province government publication, Internet resource|
|Document Type:||Internet Resource, Computer File|
|All Authors / Contributors:||
Dick Crawford; Bill Black; Ron Pink; Nova Scotia. Pension Review Panel.
|Notes:||Members of the Panel: Ron Pink, Dick Crawford, Bill Black.
"January 27, 2009."
|Description:||1 online resource (70 p. : tables)|
Mandate and composition --
Review process --
Historical overview --
Current challenges --
Employee and employer perspectives --
Philosophical framework: hopes and promises --
Panel's context --
Goals of pension legislation and regulation --
Types of plans and sources of funding: Defined benefit plans versus defined contribution plans; Specified multi-employer pension plans; Jointly sponsored pension plans; Target benefit plans --
Funding of Defined Benefit Plans: Determining and responding to deficits; Surplus considerations and recommendations; Ancillary benefits; Funding transition rules; Partial wind-ups; Successor plans --
Investments: "Safe Harbour" rules --
Governance: Advisory committees; Access to information; Role of regulators; Classes; Harmonization --
Member issues: Grow-in benefits; Vesting; Unlocking funds; Phased retirement --
Province wide plan --
Summary of Recommendations --
Appendix A. Definitions --
Appendix B. Details on minimum funding --
Appendix C. Transition rules --
Appendix D. Examples of solvency funding rules for universities, municipalities and multi-employer plans.
|Responsibility:||Pension Review Panel.|