Target Benefit Plans: Improving Access for Federally Regulated Employees
Randy Bauslaugh
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Randy Bauslaugh: McCarthy Tétrault LLP
No 186, e-briefs from C.D. Howe Institute
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.
Keywords: Governance and Public Institutions; Pension Papers (search for similar items in EconPapers)
JEL-codes: J32 (search for similar items in EconPapers)
Date: 2014-10
New Economics Papers: this item is included in nep-age
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Citations: View citations in EconPapers (1)
Published on the C.D. Howe Institute website, October 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cdh:ebrief:186
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