The administration of the defined benefit pension plans still in force in Québec and in particular, the adoption of sound investment policies and practices, is a multi-disciplinary exercise requiring the interventions of the fund sponsor, the plan administrators, their actuaries, investment advisors and accountants. All of these intervenants assume significant potential exposure and liability in Québec, given the inherent market and political risks associated with the failure to secure retirement income and in light of the distinctive and novel pension statutory regime in place in the Province.

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