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WOUND UP PENSION PLAN [4 records]
Record 1 - internal organization data 2011-01-17
Record 1, English
Record 1, Subject field(s)
- Loans
- Pensions and Annuities
Record 1, Main entry term, English
- solvency liabilities
1, record 1, English, solvency%20liabilities
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
"solvency liabilities", in relation to a report, means the liabilities of a plan determined as if the plan had been wound up on the valuation date of the report, including liabilities for plant closure benefits or permanent layoff benefits that would be immediately payable if the employer's business were discontinued on the valuation date of the report, but excluding liabilities set out... in the report for,(a) any escalated adjustment,(b) excluded plant closure benefits,(c) excluded permanent layoff benefits,(d) special allowances other than funded special allowances,(e) consent benefits other than funded consent benefits,(f) prospective benefit increases,(g) potential early retirement window benefit values, and(h) pension benefits and ancillary benefits payable under a qualifying annuity contract. 2, record 1, English, - solvency%20liabilities
Record 1, French
Record 1, Domaine(s)
- Prêts et emprunts
- Pensions et rentes
Record 1, Main entry term, French
- passif de solvabilité
1, record 1, French, passif%20de%20solvabilit%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
«passif de solvabilité» Relativement à un rapport, le passif d'un régime déterminé comme si le régime avait été liquidé à la date d'évaluation du rapport, y compris le passif rattaché aux prestations de fermeture d'entreprise ou aux prestations de mise à pied permanente qui seraient immédiatement payables si les affaires de l'employeur cessaient à la date d'évaluation du rapport, mais sans tenir compte du passif indiqué dans le rapport [...] concernant : les rajustements indexés; les prestations de fermeture d'entreprise exclues; les prestations de mise à pied permanente exclues; les allocations spéciales autres que les allocations spéciales financées; les prestations assujetties à un consentement autres que les prestations financées assujetties à un consentement; les augmentations futures des prestations; les valeurs potentielles des prestations pendant la période d'admissibilité à la retraite anticipée; les prestations de retraite et les prestations accessoires payables aux termes d'un contrat de rente admissible. 2, record 1, French, - passif%20de%20solvabilit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-04-28
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Actuarial Practice
Record 2, Main entry term, English
- special solvency liabilities
1, record 2, English, special%20solvency%20liabilities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The solvency liabilities of a pension plan determined in accordance with the provisions of the plan and the requirements of this Regulation as it read before the Regulation date, as if the plan had been wound up and the employer's business completely discontinued, including,(a) liabilities for plant closure benefits and consent benefits, and(b) liabilities for special allowances, calculated as if the plan members and former members would receive no income from employment on and after the commencement date of the special allowance, but excluding,(c) liabilities for any escalated adjustment, and(d) liabilities for prospective benefit increases. 1, record 2, English, - special%20solvency%20liabilities
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Actuariat
Record 2, Main entry term, French
- passif spécial de solvabilité
1, record 2, French, passif%20sp%C3%A9cial%20de%20solvabilit%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Passif de solvabilité d'un régime, déterminé conformément aux dispositions du régime et aux exigences du présent règlement tel qu'il existait avant la date du Règlement, comme si le régime avait été liquidé et que les affaires de l'employeur avaient complètement cessé, y compris : a) le passif rattaché aux prestations de fermeture d'entreprise et aux prestations assujetties à un consentement; b) le passif rattaché aux allocations spéciales, calculé comme si les participants et les anciens participants au régime ne tiraient aucun revenu d'un emploi à la date de commencement des allocations spéciales ni après celle-ci, mais sans tenir compte : c) du passif rattaché à un rajustement indexé; d) du passif rattaché aux augmentations futures des prestations. 1, record 2, French, - passif%20sp%C3%A9cial%20de%20solvabilit%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2009-03-31
Record 3, English
Record 3, Subject field(s)
- Business and Administrative Documents
- Finance
- Actuarial Practice
Record 3, Main entry term, English
- wind up report
1, record 3, English, wind%20up%20report
correct, noun
Record 3, Abbreviations, English
Record 3, Synonyms, English
- wind-up report 2, record 3, English, wind%2Dup%20report
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
The administrator of a pension plan that is to be wound up in whole or in part shall file a wind up report that sets out,(a) the assets and liabilities of the pension plan... 3, record 3, English, - wind%20up%20report
Record 3, French
Record 3, Domaine(s)
- Écrits commerciaux et administratifs
- Finances
- Actuariat
Record 3, Main entry term, French
- rapport de liquidation
1, record 3, French, rapport%20de%20liquidation
correct
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
L'administrateur d'un régime de retraite, lorsque ce régime doit être totalement ou partiellement liquidé, dépose un rapport de liquidation qui indique ce qui suit : a) l'actif et le passif du régime de retraite; [...] 1, record 3, French, - rapport%20de%20liquidation
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2009-03-27
Record 4, English
Record 4, Subject field(s)
- Pensions and Annuities
Record 4, Main entry term, English
- plant closure benefit
1, record 4, English, plant%20closure%20benefit
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
"plant closure benefit" means a pension benefit or ancillary benefit payable only if all or a significant portion of the business carried on by the employer at a specific location is discontinued, whether or not the pension plan is wound up in whole or in part. 1, record 4, English, - plant%20closure%20benefit
Record 4, French
Record 4, Domaine(s)
- Pensions et rentes
Record 4, Main entry term, French
- prestation de fermeture d'entreprise
1, record 4, French, prestation%20de%20fermeture%20d%27entreprise
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Prestation de retraite ou prestation accessoire payable uniquement si la totalité ou une partie importante des affaires que l'employeur fait dans un lieu particulier ont cessé, que le régime soit ou non liquidé en totalité ou en partie. 1, record 4, French, - prestation%20de%20fermeture%20d%27entreprise
Record 4, Spanish
Record 4, Textual support, Spanish
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