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ARTICLE · 05 OCTOBER 2008

Cross-Border M&A: Identifying And Dealing With Compensation And Benefits Issues - A Canadian Perspective

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M&A transactions require a comprehensive understanding of the issues regarding pension and employee benefits.

CanadaEmployment and HR
Mitch Frazer
Mitch Frazer
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For the American Bar Association – Section of Taxation Meeting, May 8-10, 2008

Introduction

M&A transactions require a comprehensive understanding of the issues regarding pension and employee benefits. A lack of clarity in the case law, combined with minimal legislation and restrictive policies established by regulatory bodies, has created an uncertain legal environment in this area. In addition, recent legal developments have made pension plan mergers in Canada even more complicated.

Given this background, the purpose of this paper is to analyze the current state of the law regarding pension plan mergers in Canada, focusing on registered pension plans from an Ontario law perspective.1

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