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Target Benefit Plans: Improving Access for Federally Regulated Employees

Author

Listed:
  • Randy Bauslaugh

    (McCarthy Tétrault LLP)

Abstract

Despite having been available for decades, target benefit pension plans (TBPs) will continue to be resisted by federally regulated employers unless a legal flaw is fixed, according to a report from the C.D. Howe Institute. In “Target Benefit Plans: Improving Access for Federally Regulated Employees,” author Randy Bauslaugh finds that TBPs are rarely adopted by federally regulated private-sector employers because federal pension law casts doubt over the ability of employers to limit their financial exposure, a key attribute of TBPs for employers.

Suggested Citation

  • Randy Bauslaugh, 2014. "Target Benefit Plans: Improving Access for Federally Regulated Employees," e-briefs 186, C.D. Howe Institute.
    • Handle: RePEc:cdh:ebrief:186
    as

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    File URL: https://www.cdhowe.org/public-policy-research/target-benefit-plans-improving-access-federally-regulated-employees
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    References listed on IDEAS

    as
    1. James Pierlot, 2008. "A Pension in Every Pot: Better Pensions for More Canadians," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 275, November.
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    Cited by:

    1. Jana R. Steele & Barry Gros & Karen J. Hall & Ian McSweeney, 2015. "The Taxation of Single-Employer Target Benefit Plans – Where We Are and Where We Ought To Be," e-briefs 205, C.D. Howe Institute.

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    More about this item

    Keywords

    Governance and Public Institutions; Pension Papers;

    JEL classification:

    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions

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