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R-15.1 - Supplemental Pension Plans Act
Section 7
Disposition versions
7. A defined contribution pension plan is a plan under which employer contributions and, where applicable, member contributions, or the method used for calculating them, are set in advance and the normal pension payable is based on the amounts credited to the member.
A target benefit pension plan is a plan under which employer contributions, or the method used for calculating them, and the benefit target are set in advance.
A defined benefit pension plan is a plan under which the normal pension payable is either a set amount, independent of the member’s remuneration, or an amount corresponding to a percentage of the member’s remuneration.
A defined benefit pension plan under which employer contributions and, where applicable, member contributions and the normal pension, or the method used for calculating them, are set in advance is said to be a defined benefit-defined contribution pension plan.
7. A defined contribution pension plan is a plan under which employer contributions and, where applicable, member contributions, or the method used for calculating them, are set in advance and the normal pension payable is based on the amounts credited to the member.
A defined benefit pension plan is a plan under which the normal pension payable is either a set amount, independent of the member’s remuneration, or an amount corresponding to a percentage of the member’s remuneration.
A defined benefit-defined contribution pension plan is a plan under which employer contributions and, where applicable, member contributions and the normal pension, or the method used for calculating them, are set in advance.
