Norton Rose OR's pension and benefit plans practice team
publishes this bulletin on a quarterly basis. Focusing on topical
issues and recent case law developments, the bulletin also includes
commentary on various legal questions relating to pension and
benefit plans in Quebec, including federally regulated pension
plans.
Stress testing
The Office of the Superintendent of Financial Institutions
(OSFI) has just published the final version of the Stress Testing
Guideline for Plans with Defined Benefit
Provisions. The Guideline, which had been published in draft form
at the beginning of the year, is intended to inform plan
administrators about stress testing, particularly in regard to the
scenarios that should be considered and OSFI's expectations on
the use of stress testing exercises as a risk management tool and
the frequency of such testing.
