Every employer who establishes an employment pension plan that is subject to the Pension Benefits Act (PBA) must submit the pension plan to FSCO for registration. The PBA establishes minimum standards for administering and funding pension plans and benefits which are subject to the PBA. The role of a plan administrator is to ensure that the pension plan is administered in accordance with the requirements of the PBA and its regulations, the provisions of the plan documents and all relevant legislation, including the Federal Income Tax Act and provincial pension legislation.
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