Funding rules for a pension plan

Are you an actuary who must prepare an actuarial valuation that meets the requirements of the Supplemental Pension Plans Act?

This section provides information on applying the funding rules for pension plans subject to the Supplemental Pension Plans Act. The rules are specific to the type of plan and the employer's sector of activity.

Plans covered by an exemption regulation

Special funding rules can apply to a plan covered by an exemption regulation. Unless instructed otherwise, you must consult the regulation for the specific rules.

Note that...

An exemption regulation is a regulation made under the second paragraph of section 2 of the Supplemental Pension Plans Act This link will open in a new window..

Top of page