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Chapter One – Introduction
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Chapter Two – What Pensions Do
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Chapter Three – The Decline of Ontario’s Occupational Pension System
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Chapter Four – Funding
- 4.1 Introduction
- 4.2 Theories of Pension Funding and Pension Policy
- 4.3 Measuring Funding
- 4.4 Common Valuation Rules: Transparency and Timing
- 4.5 One Size Does Not Fit All: Ensuring That Funding Rules Are Appropriate to Each Plan Design
- 4.6 Multi-employer Pension Plans
- 4.7 Jointly Sponsored Pension Plans
- 4.8 Public Sector and Broader Public Sector Plans
- 4.9 Jointly Governed Target Benefit Pension Plans
- 4.10 Single Employer Pension Plans
- 4.11 Annuity Rates
- 4.12 Indexation
- 4.13 Letters of Credit and Asset Pledges
- 4.14 The Influence of Federal Law on the Funding of Pensions
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Chapter Five – Pension Plans in a Changing Economy
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Chapter Six – When Plans Fail
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Chapter Seven – Regulation
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Chapter Eight – Governance
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Chapter Nine – Innovation in Plan Design
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Chapter Ten – The Future of Defined Benefit Pensions and Pension Policy in Ontario
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Glossary
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Appendix One – Terms of Rerefence
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Appendix Two – Commissioner, Advisory Panel and Commission Staff
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Appendix Three – Consultations and Submissions
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Appendix Four – Research Program
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On-line at: www.serviceontario.ca/publications
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- 416 326-5300
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© Queen’s Printer for Ontario 2008
ISBN: 978-1-4249-8257-8