Over the past year, pension issues have been in the spot light drawing attention to the risks involved in sponsoring pension plans and driving many companies to revisit pension plan design. Cases at the Supreme Court of Canada and the Ontario Court of Appeal have brought uncertainty to pension plan wind-ups, mergers and the payment of pension plan expenses. New laws concerning privacy and new regulatory pronouncements on pension plan fiduciary and legal responsibilities compounds this uncertainty while class action lawsuits are driving home potential liabilities.

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