학술논문
Lessons On Pension Plan Governance From Indalex.
Document Type
Article
Author
Source
Subject
*Pension trusts
*Pensions
*Employers
*
*
Language
ISSN
1191-0763
Abstract
The article discusses the decision held by the Supreme Court of Canada (SCC) in the case Sun Indalex Finance LLC v. United Steelworkers in 2013 and its implications for pension plan governance in Canada as of June 2014. Topics discussed include the amount owed by an employer to a pension plan in accordance with the Pension Benefits Act (PBA), and the fiduciary duties of an employer as pension plan administrator. Also mentioned are the conflicts in pension plan administration.