A" for entries under lines 147. and 148. Where a plan provides plant closure benefits or permanent layoff benefits and the employer
23 May 2017 Among the numerous recommendations ignored by the Ontario government was one recommending the elimination of the Pension Benefits Guarantee Fund (PBGF) or transferring it to a private insurer. The PBGF replaces retirement income in the event of the failure of a defined-benefit pension fund.
28 Feb 2015 Queen's Printer for Ontario, 2014. Instructions for the PBGF. Page 1 of 5. Effective January 1, 2013, the Pension Benefits. Guarantee Fund Assessment Certificate (the. Certificate) is required to be filed electronically via the. Financial Services Commission of Ontario's (FSCO). Pension Services Portal (PSP).
Premium rates have changed. The estimated premium filing instructions that you are about to view refer to premium-related legislation that had not been enacted into law when the instructions were originally issued. That legislation is now law. It increases flat-rate premiums to $30 per participant for single-employer plans
Introduction. Section 18 of the Regulation requires the administrator of a pension plan providing defined benefits to file a certificate in respect of the annual assessment payable by the employer to the Pension Benefits Guarantee Fund (the —PBGF“). To meet this requirement, the Pension Benefits Guarantee Fund.
23 Jul 2015 The Pension Benefits Guarantee Fund (PBGF) provides protection, subject to specific maximums and specific exclusions, to Ontario members and beneficiaries of privately sponsored single-employer defined benefit pension plans in the event of plan sponsor insolvency. The PBGF is governed by the
14 Feb 2014 Instructions for the AIS. Page 1 of 11. Who Must File. The administrator of a pension plan with a defined benefit provision, or its agent, must file this form with the funding valuation report (report) required to be filed pursuant to the Ontario Pension Benefits Act (OPBA), the Pension Benefits Standards Act,.
9 Sep 2016 A2. The PBGF Assessment Certificate is an online Superintendent approved FSCO form, to be completed by a plan administrator and actuary. The form sets out the calculation of the PBGF assessment. It must be filed electronically through the Pension Services Portal, within nine months after the fiscal year
1 Sep 2017 Log into the Pension Services Portal (PSP). In the top navigation bar, click on 'E-filing'. On the 'Filing Record' page, select the plan number; filing (PBGF); and filing year. Click on 'Start' in the 'Actions' column. On the 'Filing Profile' page, answer the questions and then click on 'Start'. On the 'Filing
General Instructions. Who Must File. Where a pension plan contains a defined benefit provision, the administrator (or its agent) must file an Actuarial Information Summary ("AIS") concurrently with the Specific Instructions for Part I .. Enter the amounts of PBGF liabilities and PBGF assessment base, both defined in ss.

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February 2018