As part of its ongoing pension reform initiative, on April 25, 2014, the Ontario government announced amendments to the general regulation under the Pension Benefits Act (PBA) in relation to the following:
In the U. S. Supreme Court's decision in United States v. Windsor (Windsor), the Court held that, for federal purposes, Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Although the dispute in the Windsor...more
On April 16, 2014, the government of Alberta tabled Bill 9, Public Sector Pension Plans Amendment Act, 2014 (Bill 9), which proposes significant changes to public sector pension plans in Alberta.
In this blog post, I...more
IRS Notice 2014-19 provides long-awaited guidance on the application of the decision in United States v. Windsor to retirement plans qualified under Internal Revenue Code (“IRC”) Section 401(a). For tax-qualification...more
Earlier this month, the Illinois Supreme Court accepted its first direct appeal in over three years, agreeing to wade into the politically charged battle over state employee pension rights. The Court ordered the consolidated...more
After finding that an erroneous amendment to its pension plan had the unintended effect of increasing benefits payable under the plan to deferred vested members who elected to retire before their normal retirement date, Amcor...more
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