1. Employer's Acknowledgment of Obligations under a Pension
Plan Amendment
Section 24 of the Supplemental Pension Plans Act
provides that every application for registration of an amendment to
a pension plan must be accompanied with the employer's written
acknowledgment of the obligations incumbent on the employer under
the amendment or an attestation by the pension committee that it
has obtained such an acknowledgment from the employer and that the
acknowledgment may, on request, be filed with the Régie des
rentes. In the case of a single-employer pension plan, where the
employer itself is the one amending the text of the plan, such
acknowledgment is self-evident. However, for multi-employer pension
plans, where it is usually the pension committee or the board of
trustees that amends a plan text, experience has shown that
employers are not always notified of amendments and do not
expressly consent to them. Since in Quebec, the employers of a
multi-employer pension
