Employees' increased awareness of the value of pension and benefit plans and retirement arrangements has led to greater employee involvement in all aspects of pension and benefits administration. We advise clients on pension plan design, documentation, interpretation and ownership and use of pension surplus. We also represent clients before administrative commissions and tribunals and the courts.

	Publications / Presentations
	March 2008 Update: Supreme Court of Canada to Rule on Pension Expenses and Surplus in Kerry (Canada) Inc. v. DCA Employees Pension Committee (“Kerry”) Pension and Employee Compensation Bulletin Dilani Y. Wright
	October 2007 Use of Pension Plan Assets to Fund Expenses and Issues on Introducing a Defined Contribution Component Still in Legal Limbo Pensions and Employee Compensation Bulletin Karen Shaver, Dilani Y. Wright
	October 2007 New Protocol to the Canada-U.S. Tax Treaty: Trans-Border Pension Provisions and New Stock Option Apportionment Rules Tax Law Bulletin Andrew Etcovitch, John Israel Galambos, David Wentzell
	March 2007 Impact of Budget 2007 on Pension Plans and Retirement Savings Arrangements Pensions and Employee Compensation Bulletin Karen Shaver, David Wentzell
	December 2006 Mandatory Retirement Ends December 12, 2006 Employment and Labour Relations Bulletin David Elenbaas
	October 2006 Re Graphicshoppe: Ontario Court of Appeal Rejects Pension Beneficiaries' Trust Claim in Bankruptcy Pensions and Employee Compensation Bulletin Lisa Kerbel Caplan
	May 2006 Beyond Boilerplate: An Employer's Guide to Pension and Benefit Service Provider Contracts McMillan Annual Employment / Pension Law Update, May 17, 2006 David Wentzell
	May 2006 Risky Business - Retirees and Their Benefits McMillan Annual Employment / Pension Law Update, May 17, 2006 Karen Shaver
	November 04, 2005 Appeal Court Sets Reasonable Plan Communication Standards Pensions and Employee Compensation Group Bulletin David Wentzell
	October 2004 Tell it All: Ontario Ruling Calls on Pension Administrators to Communicate Proposed Pension Changes to Plans Pensions and Employee Compensation Bulletin Lisa Brost, Hilary E. Clarke, David Wentzell
	September 2004 MONSANTO: Supreme Court Ruling Presents Another Challenge for Pension Plan Administrators Pensions and Employee Compensation Bulletin David Wentzell
	March 2004 Grappling With Governance: The CAPSA Pension Plan Governance Guidelines Pensions and Employee Compensation Bulletin David Wentzell
	January 2004 Pension Law in Canada - An Introduction for US Clients Pensions and Employee Compensation Group Hilary E. Clarke, David Wentzell
	January 2004 Pension Plan Communications - Recognizing and Managing the Risk Pensions and Employee Compensation Advisory, Co-written with Gina Rogakos Hilary E. Clarke
	January 2003 Employee Incentive Programs: Taking Stock of Your Options Pensions and Employee Compensation Bulletin Todd A. Miller
	June 2002 Demotion of Over-Promoted Employee Constitutes Constructive Dismissal Employee and Labour Relations Bulletin Darryl R. Hiscocks
Tax Group
	February 24, 2005 Something for Everyone: Federal Government Maintains Balancing Act with 2005 Budget Tax Bulletin Michael Friedman, David Wentzell