Actuarial Notes

Morneau Shepell Handbook of Canadian Pension and Benefit Plans

By Morneau Shepell, Bethune Whiston, Gregory Clooney, Tracy Solhi and Nisha Modi · LexisNexis Canada · 2020

Study guides: Exam 6C, Exam CP-321, Exam GH-201C, Exam RET-101, Exam RET-201, Exam RET-301

A handbook to the essential elements of Canadian public and private pension and benefit plans, their legal and regulatory framework and administration. In the publisher's description, the 17th edition (LexisNexis Canada, November 2020; 742 pages), updated by Morneau Shepell and HUB International professionals, covers pensions and benefits from retirement savings and deferred compensation arrangements to extended health care and employee assistance plans, including government programs such as workers' compensation and employment insurance.

On the syllabus

  • Exam 6C — objectives B1–B3; Chapters 17–19, not responsible for specific values and figures included in the text; in the study kit.
  • Exam CP-321 — Outcomes 6a, 6b, 6d, 6f, 6g.
  • Exam GH-201C — Ch. 19: Employment Insurance (4a, 4b); Ch. 2: Government Pension Programs (pp. 44-64, Canada & Quebec Pension Plans) (4a, 4b); Ch. 18: Workers’ Compensation (4a, 4b); Ch. 17: Provincial Hospital and Medical Insurance Plans (4a, 4b).
  • Exam RET-101 — Ch. 1: Overview of Retirement Income Arrangements (1a, 1b, 1c); Ch. 3: Employer Pension Plans: Terms and Conditions (1a, 1b); Ch. 7: Pension Fund Investment Management (1c).
  • Exam RET-201 — Ch. 6: Financial Management of Pension Plans (1a); Ch. 6: Financial Management of Pension Plans (3b); Ch. 6: Financial Management of Pension Plans (5a, 5b).
  • Exam RET-301 — Ch. 5: Design, Registration, and Administration of Pension Plans (Background); Ch. 8: Registration of Pension Plans Under the Income Tax Act and Taxation of Retirement Savings (3a, 3b); Ch. 13: Supplementary Pension Arrangements (3a, 3b); Ch. 14: Other Retirement Income, Savings, and Deferred Compensation Arrangements (3a, 3b); Ch. 13: Supplementary Pension Arrangements (4a, 4b); Ch. 14: Other Retirement Income, Savings, and Deferred Compensation Arrangements (4a, 4b).

Preface

List of Acronyms

Part I Retirement Income Arrangements

1 Overview of Retirement Income Arrangements

2 Government Pension Programs

3 Employer Pension Plans – Terms and Conditions

4 Governance of Retirement, Savings and Other Benefit Plans

5 Design, Registration and Administration of Pension Plans

6 Financial Management of Pension Plans

7 Pension Fund Investment Management

8 Registration of Pension Plans Under the Income Tax Act and Taxation of Retirement Savings

9 Pension Standards Legislation

10 Case Law Affecting Pension Plans

11 Multi–Employer Pension Plans

12 Public Sector Pension Plans

13 Supplementary Pension Arrangements

14 Other Retirement Income, Savings, and Deferred Compensation Arrangements

15 Winding Up a Pension Plan

Part II Employee Benefits

16 Overview of Employee Benefits

17 Provincial Hospital and Medical Insurance Plans

18 Workers' Compensation

19 Employment Insurance

20 Extended Health and Dental Care Plans

21 Disability Benefits and Income Programs

22 Workplace Health Management

23 Group Life and Accident Insurance

24 Post–Retirement and Post–Employment Benefits

25 Financial Management and Administration of Employee Benefit Plans

26 Flexible Benefits

27 Employee Assistance Programs and Other Employee Benefits

Part III Developing Areas

28 Retirement Planning

29 Communicating Benefits and Retirement Savings Plans

Case Table

Sources