pension plan member [ plan member ]

Financial Statements for Pension Plan Participants

job covered by a pension plan

profit-sharing pension plan

occupational pension scheme | occupational retirement pension scheme | occupational scheme

pension scheme [ occupational pension | old age pension | pension plan | retirement pension | State pension ]

funded pension plan | funded pension scheme | funded scheme

excess benefit plan | excess plan | top hat pension plan | top hat plan

fully funded pension plan

employer pension plan | employer plan | employer-sponsored pension plan | employment pension plan

(b) survivor of , former member of the Aveos Fleet Performance Inc. pension plan, (certificate of registration number 57573 issued by the Superintendent of Financial Institutions and Canada Revenue Agency registration number 1198944), request to transfer the assets of the plan that are attributable to the former member,

I have seen far too many pension plans in financial difficulty to condone the unregulated amortization of surplus out of a pension plan, whether that be done under the guise of a system, a structure, or otherwise, especially over the objections of plan members, pensioners, widows, and other beneficiaries.

Current tax rules allow career federal government workers, and other members of DB pension plans, to accumulate pensions worth 1 to $2 million at retirement, which provide lifetime retirement pensions of between $40,000 and $80,000 annually for workers who retire at age 60, which is a typical retirement age for a federal public sector worker.

36. Notes the current trend away from defined benefit pension systems to defined contribution pension systems and is concerned about the decline in employer contributions that evidently accompanies this trend; emphasises the need for strengthened participation and contribution levels of employees in existing pension schemes in order to ensure adequate retirement income for individuals and emphasises the need for continued adequate contributions from employers, particularly in defined contribution pension schemes; is concerned that the envisaged revision of International Accounting Standard (IAS) 19 regarding employee benefits, as for e ...[+++]xample in the case of the possible abolition of the so-called 'corridor-approach', could entail significant changes to pension systems that need to be carefully assessed, especially as regards possible adverse effects on the attractiveness of defined benefit schemes;