OverviewThe focus of this book is on the law and regulation of pension plans "arising from employment" - that is, plans sponsored by employers or trade unions that are registered with the Canada Revenue Agency for tax purposes and with a provincial or the federal pension regulator for pension standards purposes. These include pension plans covering employees in both the private sector and the broader public sector in all three levels of government. The book will be an invaluable resource for anyone who needs to understand this complex legal and regulatory environment including lawyers, human resources officers, plan administrators and trustees, actuaries, accountants, public servants, and union officials. The book includes discussion of the jurisdiction, application, and scope of pension legislation and the duties and reach of pension regulators. It describes the minimum substantive employee protections provided in the legislation and identifies the duties and standards of care for pension plan administrators in the day-to-day administration of the plan. It examines pension plan solvency and the rules and standards associated with contributions, plan valuation, and investment of the pension fund. It looks at the principles concerning how a pension plan can be amended and the legal implications of a reorganization or sale of the employer's business or other employer-initiated restructuring of the pension plan. It discusses how and when a pension plan can be terminated and the resulting rights and responsibilities. Finally, the book concludes with a discussion of the regulatory requirements and legal principles revolving around the policy-laden issue of withdrawing pension plan "surplus."