The Office of the Superintendent of Financial Institutions (OSFI) has issued this Draft Guideline to inform the pension industry of the general principles as well as more detailed requirements that OSFI will expect to be disclosed to plan members, eligible employees, and spouses as required by the Pension Benefits Standards Act, 1985 and the Pension Benefits Standards Regulations, 1985.
Comments on the draft are due by December 31, 2009.
Draft Disclosure Guideline for Defined Contribution Pension Plans