TERMIUM Plus®

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PLAN AMENDMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-10-14

English

Subject field(s)
  • Employment Benefits
  • Social Security and Employment Insurance
  • Pensions and Annuities

French

Domaine(s)
  • Avantages sociaux
  • Sécurité sociale et assurance-emploi
  • Pensions et rentes
DEF

Action pour un employeur d'apporter des changements aux dispositions d'un régime de retraite ou autre régime d'avantages sociaux futurs établi en faveur de son personnel, le plus souvent sous la forme d'une revalorisation des prestations.

OBS

Cette revalorisation est parfois accordée de manière rétroactive aux salariés en reconnaissance de services fournis antérieurement à la modification du régime, ce qui crée un déficit actuariel de modification.

Spanish

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