Our Pensions & Employee Compensation Group has extensive experience working with plan sponsors and administrators, trustees and custodians, insurance companies and other participants in the pension industry on a wide range of pension, benefits and compensation law issues. Our strong reputation in the pension and employee benefits field is based on our proven knowledge of the industry, our legal expertise in trust, fiduciary, litigation, corporate/commercial, financial services, real estate, tax and securities matters and our commitment to provide value-added, specialized advice to our clients in a timely manner.

We advise on all issues relating to pensions, benefits and compensation, including:

		compliance and regulatory issues relating to plan design, administration and governance;
		advice regarding pension plan wind ups and surplus entitlement;
		tax treatment of pension plans, executive compensation arrangements and other retirement plans;
		pension and benefits considerations in insolvencies, corporate restructurings, and financings;
		the creation of innovative structures for employee compensation arrangements that comply with relevant securities, tax, trust and other legal restrictions; and
		for clients selling or purchasing a business, the development of strategies for dealing with pension and employee benefits plans, and advice on the implementation and risks associated with each strategy.

We also provide expert legal representation before the Ontario courts and the Financial Services Commission of Ontario on such matters as the interpretation of plan documents, the liability of administrators, trustees and other service providers, the ownership of pension plan surplus, and the duties of fiduciaries. We recently represented a pension plan sponsor in the first pension class action lawsuit in Ontario.

Members of our Pensions & Employee Compensation Group are active members of the Ontario Bar Association, Pension and Benefits Section as well as major industry associations, such as the Canadian Pension and Benefits Institute and the Association of Canadian Pension Management.

	Publications / Presentations
	October 2007 Use of Pension Plan Assets to Fund Expenses and Issues on Introducing a Defined Contribution Component Still in Legal Limbo Pensions and Employee Compensation Bulletin Lisa Brost, Karen Shaver, Dilani Y. Wright
	October 2007 New Protocol to the Canada-U.S. Tax Treaty: Trans-Border Pension Provisions and New Stock Option Apportionment Rules Tax Law Bulletin Andrew Etcovitch, John Israel Galambos, David Wentzell
	March 2007 Impact of Budget 2007 on Pension Plans and Retirement Savings Arrangements Pensions and Employee Compensation Bulletin Karen Shaver, David Wentzell
	October 2006 Re Graphicshoppe: Ontario Court of Appeal Rejects Pension Beneficiaries' Trust Claim in Bankruptcy Pensions and Employee Compensation Bulletin Lisa Kerbel Caplan
	May 2006 Beyond Boilerplate: An Employer's Guide to Pension and Benefit Service Provider Contracts McMillan Annual Employment / Pension Law Update, May 17, 2006 David Wentzell
	May 2006 Risky Business - Retirees and Their Benefits McMillan Annual Employment / Pension Law Update, May 17, 2006 Karen Shaver
	November 04, 2005 Appeal Court Sets Reasonable Plan Communication Standards Pensions and Employee Compensation Group Bulletin David Wentzell
	June 2005 Wrestling the Octopus: Managing the Burgeoning Costs of Post-Retirement Benefits Pensions and Employee Compensation Bulletin Lisa Brost
	October 2004 Tell it All: Ontario Ruling Calls on Pension Administrators to Communicate Proposed Pension Changes to Plans Pensions and Employee Compensation Bulletin Lisa Brost, Hilary E. Clarke, David Wentzell
	September 2004 MONSANTO: Supreme Court Ruling Presents Another Challenge for Pension Plan Administrators Pensions and Employee Compensation Bulletin David Wentzell
	March 2004 Grappling With Governance: The CAPSA Pension Plan Governance Guidelines Pensions and Employee Compensation Bulletin David Wentzell
	January 2004 Pension Law in Canada - An Introduction for US Clients Pensions and Employee Compensation Group Hilary E. Clarke, David Wentzell
	January 2004 Pension Plan Communications - Recognizing and Managing the Risk Pensions and Employee Compensation Advisory, Co-written with Gina Rogakos Hilary E. Clarke
	November 20, 2003 Fiduciary Update - It's All About Trust Conference- The Canadian Institute: "Pension Governance - With a Special Focus on the Effect of Pension Shortfalls on Pension Governance" - Four Seasons Hotel, Toronto Hilary E. Clarke
	January 2003 Employee Incentive Programs: Taking Stock of Your Options Pensions and Employee Compensation Bulletin Todd A. Miller
Tax Group
	February 24, 2005 Something for Everyone: Federal Government Maintains Balancing Act with 2005 Budget Tax Bulletin Michael Friedman, David Wentzell