TERMIUM Plus®

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EXCEDENT ACTUARIEL [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2009-02-09

English

Subject field(s)
  • Actuarial Practice
  • Employment Benefits
CONT

... under Information Circular 72-13R7, a pension plan must contain a provision permitting an actuarial surplus to be refunded to the employer on termination of the plan.

French

Domaine(s)
  • Actuariat
  • Avantages sociaux
CONT

[...] selon la Circulaire d'information 72-13R7, le régime de retraite doit obligatoirement comporter une clause autorisant le remboursement à l'employeur du surplus actuariel lors de la résiliation du régime.

OBS

L'expression «excédent actuariel» est préférée au Québec.

Spanish

Campo(s) temático(s)
  • Práctica actuarial
  • Beneficios sociales
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