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Searching Content indexed under Accounting and Audit by Mitch Frazer ordered by Published Date Descending.
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Pensions In The Context Of Cross-Border Merger And Acquisitions: A Canadian Perspective
Being able to navigate through the complicated pension landscape in Canada has become increasingly important with the surge in M&A activity in recent years and the phenomenal growth particularly in cross-border transactions.
Canada
26 Sep 2007
2
No Need For Bankrupt Company To Recognize Pension Plan Priority
In its recent decision in Ivaco Inc., Re [2006] O.J. No. 4152, the Ontario Court of Appeal dealt with the challenging interplay between pension law and insolvency law. The decision deals with a restructuring in which one of the dominant issues is the treatment of a debtor’s unfunded pension liabilities.
Canada
21 Mar 2007
3
Focus on Trustees – Canada
In their administration of a pension plan or pension fund, administrators and trustees in Canada are governed by applicable pension legislation, general standards of fiduciary duty and provisions of a pension plan and trust agreement.
Canada
11 Aug 2006
4
Can Plan Expenses Be Paid from the Fund?
The increasing cost of pension plan administration has more employers asking whether pension plan expenses may be paid from the pension fund.
Canada
26 May 2006
5
Decision Makes Paying Plan Expenses out of Pension Funds More Difficult
In its recent decision in Nolan v. Superintendent of Financial Services (Court File Nos. 178/04 and 520/04 (Ont. Div. Ct.), March 15, 2006 [Kerry]), the Ontario Divisional Court overturned parts of a Financial Services Tribunal (FST) decision and made it more difficult for employers to pay plan expenses out of pension funds.
Canada
25 May 2006
6
Tread Carefully
The Kerry decision has important implications for the administration of pension plan expenses. Plan sponsors may need to be more diligent.
Canada
21 Feb 2006
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