TBPs: The best of both worlds?
As part of ongoing pension reform initiatives, pension legislation in various Canadian jurisdictions is being amended to accommodate a new pension plan design feature, commonly referred to as a target benefit provision (although the label differs across jurisdictions). Plans containing target benefit provisions could come in different design forms, but, conceptually, they aim to provide […]
- December 27, 2012 September 13, 2019
- 12:04