Pension and Benefit Plans: Employer Obligations and Potential Liabilities Janice Payne, Nelligan O Brien Payne LLP. Introduction

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Pension and Benefit Plans: Employer Obligations and Potential Liabilities Janice Payne, Nelligan O Brien Payne LLP. Introduction"

Transcription

1 Pension and Benefit Plans: Employer Obligations and Potential Liabilities Janice Payne, Nelligan O Brien Payne LLP Introduction A key objective of any human resources administrator is to ensure that an employer is able to find and retain talented individuals and that there is a good relationship between the employer and those employees. One of the ways that employers accomplish this is by offering flexible and comprehensive benefit packages. However, inevitably there is a tension in communications to employees between wanting to deliver the good news associated with a benefits plan and the obligation to advise of the risks and downsides of a benefits plan as well. The duty to effectively communicate and provide information to employees concerning pension and employment benefits is one of the most significant obligations of an administrator. The failure to do so can result in exposing the employer to liability. Claims involving loss of employee benefits or pensions usually flows from a failure to communicate or a miscommunication. This paper will look at the employer s obligations with respect to communications to employees about their pension and benefit plans. In the context of this discussion, employee benefits may include insured benefits such as health, dental, hospital care, long-term disability, life insurance and survivor pension plans as well as uninsured benefits such as bereavement leave, leave required for the care of dependents, counselling and travel allowances. Some examples of the failure to meet those obligations will be looked at. Finally, some ideas on how to avoid liability in this area will be presented. Employer Obligations One of the most obvious sources of liability for an employer is the failure to provide information required by statute. A number of statutes and regulations governing pension and other employment benefit plans require the provision of information, including the Ontario Pension Benefits Act. Ontario Pension Benefits Act The Ontario Pension Benefits Act provides important disclosure rights to plan members. These rights are set out in sections of the Act. They include: the right to receive statements on termination, retirement, death or wind up; the right to receive a plan explanation; the right to receive an annual statement of pension benefits; inspection rights; and the right to notice of amendments, wind up and surplus applications. There is also a requirement to make disclosure regarding the treatment of any surplus in a continuing plan or on plan wind-up, and an explanation of any amendments that may affect the plan member. Section 28 of the Pension Benefits Act creates an obligation to provide plan members with a statement on termination of employment. Sections of the Regulations to the Pension Benefits Act contain detailed provisions of the contents of such notices whenever a plan member retires, is terminated or dies. Sections 29 and 30 of the Act are the primary access to information provisions. These sections give members and former members, their spouses, agents or trade 1

2 unions the right to inspect certain documents. Section 45 of the Regulations sets out the types of documents that must be provided within 30 days of a request being made of an administrator. Some of these documents include the text of current and past pension plans, provisions of any document setting out the employer s responsibilities with respect to the plan, documents delegating administration of the plan, and the copies of any part of an agreement concerning the purchase or sale of a business or assets of a business that relate to the pension plan. Non-Statutory Claims In addition to the statutory requirements, there are other ways that an employer can find itself facing liability. Two of these are breach of a duty of care arising out of the employer s fiduciary relationship to the employee and negligent misrepresentation. Duty of Care The Supreme Court of Canada has, on several occasions, classified the employer/employee relationship as one of the most important relationships in the employee s life, but one in which the employer s bargaining power generally far exceeds that of the employee. In that context, the court has held that employers owe a duty of care to their employees. With respects to pension benefits, the Ontario Pension Benefits Act codifies this duty of care in Section 22 which states: ss.22(1) - The administrator of a pension plan shall exercise the care, diligence and skill in the administration and investment of the pension fund that a person of ordinary prudence would exercise in dealing with the property of another person. ss.22(2) - The administrator of a pension plan shall use in the administration of the pension plan and in the administration and investment of the pension fund all relevant knowledge and skill that administrator possesses or, by reason of the administrator s profession, business or calling, ought to possess. The duty of care owed by employers to employees manifests itself in different ways. For example, in the case of Card Estate v. John A. Robertson Mechanical Contractors, 1 the employer was found liable for the breach of its duty of care for failing to bring the terms of benefit policies to the attention of the employee. In this case the employee was fired without being told that his life insurance had been terminated or that he had 31 days to convert the group policy to an individual policy. The court held the employer liable when the employee died during the notice period without having had an opportunity to convert his life insurance coverage. 1 (1989) 26 C.C.E.L. 294 (Ontario High Court of Justice) 2

3 When dealing with a sick or disabled employee, the employer has an obligation to ensure that the employee receives the benefit of any available sick leave and disability leave plans that exist as a benefit of employment. This obligation includes a positive duty to refer the individual to any third party insurer and to assist with the completion of an application for benefits where appropriate. An example of this duty is the decision in Tarailo et al v. Allied Chemical Canada Ltd. et al. 2 In this case, the employer was found liable after an employee with an mental illness was dismissed. The court said that while the employer could release the employee because he could not perform his job, the employer was liable in negligence on the basis that as the agent of the insurer, the employer had a duty to assist the employee to complete forms for long-term disability insurance benefits. The failure to disclose relevant information also gives rise to liability. In the case of Spinks v. The Queen 3, a recent immigrant to Canada who was hired by a Crown corporation, was not told that he had the ability to buy back benefits for certain foreign service prior to his joining a federal government agency. The Federal Court of Appeal found that the minimum standard of conduct necessary to meet the statutory duty to give advice was not met. The failure to divulge information that was of a specialized nature known only to the advisor was a breach of the duty of care owed by the employer. Misrepresentation of Benefits Generally, employees are given a benefits summary booklet at the start of their employment. It is crucial that this booklet contain complete and accurate information on the benefits package. If it inaccurately describes the terms of the benefit policies or if the employer has misrepresented the nature of benefits in an offer or contract of employment, the employer will be exposed. An employee is entitled to make a claim for the benefit coverage stated in the offer or contract regardless of the actual terms of the benefits policy. Employers must provide the benefits they say they will provide. If they do not, they could be found liable for negligent misrepresentation. In virtually all cases, the communications to employees, be they written or verbal, will either form a contractual basis for the agreement because there are no other documents, or will be used to prevent the administrator or employer from relying on formal, legal, written documentation where the communications to the employees appear to be contradictory. 2 (1989) 68 O.R. (2d) 288 (Ont. High Court of Justice) D.L.R. (4 th ) 223 (Federal Court of Appeal) 3

4 The law sets out five requirements that must be met before liability is imposed for negligent misrepresentation: 1. There must be a duty of care based on the special relationship between the parties; 2. The representation in question must be untrue, inaccurate or misleading; 3. The person making the representation must have been acting negligently; 4. The person to whom the representation was made must have relied on that information; 5. The reliance must have caused damages. An example where the criteria for negligent misrepresentation was met was in Bratkowski v. Ontario Teachers Pension Plan Board. 4 In this case, a teacher became an active member of the pension plan. In 1984 a regulation was introduced which allowed certain teachers to buy back credits for their business experience. The teacher was advised incorrectly that he did not qualify for the credit. As a result, the teacher did not apply for credited service for the six years he worked in industry. The court awarded damages, holding that there was a duty of care owed by the defendant to the teacher based on the fiduciary relationship between them. The statement made to the teacher was untrue and misleading. The plaintiff relied on that information in a reasonable manner and did so to his detriment causing damages. Another area where negligent misrepresentation could be found is where the employer attempts to reclaim overpayments due to errors made in calculating benefits. There is a risk that employees may claim that they accepted an early retirement based on information communicated to them about anticipated pension benefits. An attempt by the plan sponsor to later reduce those benefits after the employee has retired could give rise to an action for damages for negligent misrepresentation. An example of this is the case of Gauthier v. Canada 5. Mr. Gauthier was employed by the RCMP until his retirement. Prior to retiring, he considered going to work for Canada Customs. He consulted the Compensation Branch of the RCMP to determine what his pension benefits would be if he retired from his position. The Branch in stating the amo unt failed to take into account a provision in the RCMP Superannuation Act which penalized retirement prior to 25 years of service, and as a result overstated the amount Mr. Gauthier would receive. Based on this information, he chose to retire and take the job at Canada Customs for a lower salary. After eight years, the RCMP realized that it had made a mistake and tried to get Mr. Gauthier to reimburse the overpayment. In bringing his action for negligent misrepresentation, Mr. Gauthier showed that he had relied to his detriment on the calculation of the pension benefits made by the Branch. Despite the fact that the mistake was made honestly, the Court said that the Branch was required to exercise reasonable care and diligence to ensure its representations were accurate. Because of the error, Mr. Gauthier was entitled to recover the difference between his salary with the RCMP and the salary he was receiving at Customs Canada from his retirement to the date he would have retired but for the misrepresentation. 4 [1997] O.J. No (General Division) 5 [2000] N.B.J. No. 143 (N.B. Court of Appeal) 4

5 Often employers or administrators rely upon other parties such as a union official or personnel manager to communicate with plan participants. If errors or miscommunications are made by these parties, the plan administrator and the employer can be found liable. For example, in Deraps v. Labourer s Pension Fund of Central and Eastern Canada 6 a union representative met with the spouse of a member of the Labourers International Union to discuss disability benefits in the event her husband died. The union representative provided the spouse with forms containing two options but did not explain the forms. The spouse chose the first option and signed a spousal waiver. When her husband died she was denied benefits. The Ontario Court of Appeal awarded damages to the spouse in the amount of the pension earnings she would have received had the spousal waiver not been signed. The spouse did not understand what she was signing. Someone who was appointed by the union to provide information to union members was deemed to have specialized knowledge and was required to explain that there would be no pension benefits if the spouse chose the first option. This amounted to negligent misrepresentation. Both the union and the insurer were found liable as the union representative was acting as the insurer s agent. Employers who act as administrators of benefits policies on behalf of insurance companies should understand that they may be acting as agents for the insurers. Employers who deliver policy booklets to employees, assist employees to complete application and claim forms or collect premiums could be found jointly and severally liable for any errors or omissions that occur in the administration of the benefits plan. What can you do? There are an increasing number of ways that an employer can be exposed to liability, especially as employees become more informed and pro-active in enforcing their rights. However, there are a number of things that employers can do to protect themselves. A few of these include: 1. Do not cross the line between providing an explanation and giving advice. There is an obligation for employers to explain benefits and pensions to all employees. However, employers should not give advice, for example, on what the employee should do on retirement. This sort of information includes investment advice, advice on RRSPs, or anything outside of the employer plan. The best way to deal with an employee who asks for advice is to direct him or her to professionals in that area. Keep a lis t of professionals handy with at least four or five professionals suggested. Alternatively, state simply that you cannot give that kind of advice. 6 [1999] O.J. No

6 1. Be clear in your communications Today many people communicate by which tends to be a more informal way of sharing information. Or someone might drop into your office with what seems like a straight forward question and want a quick answer. Any administrator should be very careful about providing information in this format. While saving time in the short run, sloppy, incomplete, or incorrect answers may cause problems in the future. As the cases mentioned demonstrate, even where a mistake is honestly made, an employer can still be held liable. Therefore, it is important to have well thought-out, correct information available to employees, even if that means an answer cannot be provided right away. 1. Be creative in how you present benefit package information. While it may often be a good communications strategy to accentuate the positive, totally eliminating or downplaying the negative is of no assistance if a dispute arises. There are a number of ways to present your benefits information in a way that covers the information that must be expressed in a manner that is accessible, easy to understand, and gives complete information. For example, the Bank of Nova Scotia s Flexible Benefits Program was introduced in both official languages and was also available in a format accessible to employees with physical challenges -- in braille and in video with closed captioning. The Bank of Canada has a benefits hotline with specially trained staff to provide additional information to employees. 7 When employees have a greater understanding of the benefits available to them, access to information, and clear and correct answers, the chances of employer liability decreases greatly. 1. Keep your employees informed and up-to-date on changes to benefits. Taking pro-active steps to provide information can avoid future problems. For example, when the Ontario Teachers Pension Plan Board had to explain its investment in Bre-X Minerals, it did so in a timely, honest and informative manner. A newsletter was produced which explained to the Pension Plan members the methods the Board used to invest in stocks, how it came to own Bre-X shares and the effect on its total fund. 8 Providing such information before a pension plan member asks for it will ensure that your duty to communicate is effectively met. 2002, Janice B. Payne et al. This article was prepared by: Janice B. Payne, Lawyer and Clare da Silva, Student-at- Law. 7 Examples taken from Communication Award winners, Benefits Canada magazine, June Example taken from Communications Award winners, Benefits Canada magazine, June

EMPLOYER LIABILITY IN THE ADMINISTRATION OF BENEFIT PLANS

EMPLOYER LIABILITY IN THE ADMINISTRATION OF BENEFIT PLANS EMPLOYER LIABILITY IN THE ADMINISTRATION OF BENEFIT PLANS by Elizabeth J. Forster BLANEY McMURTRY LLP 2 Queen Street East Suite 1500 Toronto, Ontario M5C 3G5 May 5, 2015 - 2 - Employers are facing increasing

More information

Do you sponsor a Group RRSP or defined contribution pension plan? Beware of estimates that your provider wants to give your employees.

Do you sponsor a Group RRSP or defined contribution pension plan? Beware of estimates that your provider wants to give your employees. Employment and Labour seminar Do you sponsor a Group RRSP or defined contribution pension plan? Beware of estimates that your provider wants to give your employees. June 10, 2016 Toronto, Ontario, Canada

More information

ONTARIO SUPERIOR COURT OF JUSTICE MICHAEL MOSEY. - and - HER MAJESTY THE QUEEN IN RIGHT OF ONTARIO (ONTARIO MINISTRY OF LABOUR) STATEMENT OF CLAIM

ONTARIO SUPERIOR COURT OF JUSTICE MICHAEL MOSEY. - and - HER MAJESTY THE QUEEN IN RIGHT OF ONTARIO (ONTARIO MINISTRY OF LABOUR) STATEMENT OF CLAIM Court File No.: ONTARIO SUPERIOR COURT OF JUSTICE B E T W E E N: MICHAEL MOSEY Plaintiff - and - HER MAJESTY THE QUEEN IN RIGHT OF ONTARIO (ONTARIO MINISTRY OF LABOUR) Defendant STATEMENT OF CLAIM TO THE

More information

Your agent is entitled to reasonable compensation unless you state otherwise in the special instructions.

Your agent is entitled to reasonable compensation unless you state otherwise in the special instructions. STATE OF COLORADO STATUTORY FORM POWER OF ATTORNEY (effective January 1, 2010) IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property

More information

IOWA STATUTORY POWER OF ATTORNEY

IOWA STATUTORY POWER OF ATTORNEY THE IOWA STATE BAR ASSOCIATION Official Form No. 120 FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER IOWA STATUTORY POWER OF ATTORNEY 1. POWER OF ATTORNEY This power of attorney authorizes

More information

Disability Income Replacement The Importance of Disclosure and The Duty of Care Banff School August 18, 2010

Disability Income Replacement The Importance of Disclosure and The Duty of Care Banff School August 18, 2010 Hypothesis: Disability Income Replacement The Importance of Disclosure and The Duty of Care Banff School August 18, 2010 It is the duty of an agent to recommend insurance that is suitable for the client

More information

Supplemental Term Life Insurance Plan

Supplemental Term Life Insurance Plan Supplemental Term Life Insurance Plan JANUARY 1, 2006 Who Is Eligible Service Requirement Eligibility Date Dependent Age Limit Employee-Only Coverage Options Spouse-Only Coverage Options Children-Only

More information

STATE OF OHIO STATUTORY FORM POWER OF ATTORNEY COVER LETTER

STATE OF OHIO STATUTORY FORM POWER OF ATTORNEY COVER LETTER STATE OF OHIO STATUTORY FORM POWER OF ATTORNEY COVER LETTER See the Important Information section in the attached document. After reviewing the contents of this packet, you may have additional questions

More information

Management liability - Employment practices liability Policy wording

Management liability - Employment practices liability Policy wording Special definitions for this section Benefits Claim Defence costs The General terms and conditions and the following terms and conditions all apply to this section. Any compensation awarded to an employee

More information

Durable Power of Attorney For Finances

Durable Power of Attorney For Finances Durable Power of Attorney For Finances Choosing Someone to Handle Your Property And Finances in Case of Disability Washtenaw County Probate Court Shared/Social/Resources/DPOA for Finances FOREWORD We all

More information

ALABAMA POWER OF ATTORNEY FORM (in accordance to Alabama Code Section 26-1A-301)

ALABAMA POWER OF ATTORNEY FORM (in accordance to Alabama Code Section 26-1A-301) ALABAMA POWER OF ATTORNEY FORM (in accordance to Alabama Code Section 26-1A-301) IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property

More information

Management and Retention of Pension Plan Records by the Administrator - PBA ss. 19, 22 and 23 - Regulation 909 s. 45

Management and Retention of Pension Plan Records by the Administrator - PBA ss. 19, 22 and 23 - Regulation 909 s. 45 Financial Services Commission of Ontario Commission des services financiers de l=ontario SECTION: Administrator INDEX NO.: A300-200 TITLE: APPROVED BY: Management and Retention of Pension Plan Records

More information

St. Thomas University

St. Thomas University St. Thomas University Group Policy Number: G0050234 Plan B: Support Staff Employee Name: Certificate Number: Welcome to Your Group Benefit Program Group Policy Effective Date: September 1, 2010 This Benefit

More information

State of West Virginia STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION

State of West Virginia STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION State of West Virginia STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal).

More information

General Liability Insurance

General Liability Insurance General Liability Insurance Insurance Company: Alberta School Boards Insurance Exchange (ASBIE) Insuring Agreement ASBIE agrees to pay on behalf of the Subscriber all sums that they are legally obligated

More information

STATE OF COLORADO STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION

STATE OF COLORADO STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION On April 9, 2009, Colorado enacted the Uniform Power of Attorney Act, C.R.S. 15-14-701, et seq., effective January 1, 2010. The Act significantly changes the laws concerning the use of powers of attorney

More information

Real Estate Contractors ADDENDUM QUESTIONNAIRE. Please complete, sign and return with all attachments to: Name Position Address Email Phone

Real Estate Contractors ADDENDUM QUESTIONNAIRE. Please complete, sign and return with all attachments to: Name Position Address Email Phone Real Estate Contractors ADDENDUM QUESTIONNAIRE Please complete, sign and return with all attachments to: Name Position Address Email Phone If you have any questions regarding this form, please do not hesitate

More information

Errors & Omissions Insurance Update: Brokers E&O Exposure Presented by Samantha Ip

Errors & Omissions Insurance Update: Brokers E&O Exposure Presented by Samantha Ip Errors & Omissions Insurance Update: Brokers E&O Exposure Presented by Samantha Ip Insurance Institute of British Columbia September 9, 2014 Duty of care: To whom is a broker responsible? 2 Duty of care:

More information

LAKEHEAD UNIVERSITY EMPLOYEE PENSION PLAN MEMBER BOOKLET

LAKEHEAD UNIVERSITY EMPLOYEE PENSION PLAN MEMBER BOOKLET LAKEHEAD UNIVERSITY EMPLOYEE PENSION PLAN MEMBER BOOKLET 2011 1 TABLE OF CONTENTS Introduction... 3 Eligibility... 4 Contributions... 5 Individual Account... 8 Short Term Account... 8 Retirement Dates...

More information

CenturyLink RETIREE LIFE INSURANCE BENEFIT Legacy CenturyTel Retirees TABLE OF CONTENTS

CenturyLink RETIREE LIFE INSURANCE BENEFIT Legacy CenturyTel Retirees TABLE OF CONTENTS CenturyLink RETIREE LIFE INSURANCE BENEFIT Legacy CenturyTel Retirees TABLE OF CONTENTS INTRODUCTION...1 FEATURES OF THE LIFE PLANS...2 Your Beneficiary...2 How to File a Claim...2 Recovery of Payments...2

More information

Acting Under a Power of Attorney

Acting Under a Power of Attorney Knowledge ~ Compassion ~ Peace of Mind Acting Under a Power of Attorney Two Kinds of Powers of Attorney There are two kinds of Powers of Attorney documents: Power of Attorney for Property; Power of Attorney

More information

INVESTORS RIGHTS. a Schedule III bank, meaning an authorized foreign bank named in Schedule III of the Bank Act (Canada);

INVESTORS RIGHTS. a Schedule III bank, meaning an authorized foreign bank named in Schedule III of the Bank Act (Canada); INVESTORS RIGHTS In certain circumstances, investors resident in certain provinces of Canada are provided with a remedy for rescission or damages, or both, in addition to any other right they may have

More information

University of Chicago Group Life Insurance Summary Plan Description

University of Chicago Group Life Insurance Summary Plan Description University of Chicago Group Life Insurance Summary Plan Description January 1, 2010 University of Chicago Group Life Insurance Page 1 Table of Contents Your Group Life Insurance Benefits... 3 Participating

More information

Conditional Fee Agreement ( CFA ) [For use in personal injury and clinical negligence cases only].

Conditional Fee Agreement ( CFA ) [For use in personal injury and clinical negligence cases only]. Disclaimer This model agreement is not a precedent for use with all clients and it will need to be adapted/modified depending on the individual clients circumstances and solicitors business models. In

More information

University of Chicago Long-Term Disability Summary Plan Description

University of Chicago Long-Term Disability Summary Plan Description University of Chicago Long-Term Disability Summary Plan Description June 2007 University of Chicago Long-Term Disability Plan Page 1 Table of Contents Your LTD Benefits... 3 Participating in LTD... 3 Eligibility...

More information

CONSUMER INSURANCE LAW: PRE-CONTRACT DISCLOSURE AND MISREPRESENTATION

CONSUMER INSURANCE LAW: PRE-CONTRACT DISCLOSURE AND MISREPRESENTATION THE LAW COMMISSION AND THE SCOTTISH LAW COMMISSION CONSUMER INSURANCE LAW: PRE-CONTRACT DISCLOSURE AND MISREPRESENTATION Joint Report SUMMARY 1.1 The English and Scottish Law Commissions recommend new

More information

Nova Scotia College of Art & Design

Nova Scotia College of Art & Design Nova Scotia College of Art & Design Plan Document Number: G0080847 Group Policy Number: G0050232 Plan - All Employees Employee Name: Certificate Number: Welcome to Your Group Benefit Program Plan Document

More information

SPECIAL REPORT THE IMPORTANCE OF FIDUCIARY LIABILITY COVERAGE

SPECIAL REPORT THE IMPORTANCE OF FIDUCIARY LIABILITY COVERAGE SPECIAL REPORT THE IMPORTANCE OF FIDUCIARY LIABILITY COVERAGE (03-28-14) This Special Report was written by Daniel P. Hale, J.D., CPCU, ARM, CRM, LIC, AIC, AIS, API of Marsh & McLennan Agency LLC. Mr.

More information

The Public Employees Pension Plan Act

The Public Employees Pension Plan Act 1 The Public Employees Pension Plan Act being Chapter P-36.2 of the Statutes of Saskatchewan, 1996 (effective July 1, 1997) as amended by the Statutes of Saskatchewan, 2000, c.4; 2001, c.50 and 51; 2002,

More information

SELF-DIRECTED RETIREMENT SAVINGS PLAN APPLICATION

SELF-DIRECTED RETIREMENT SAVINGS PLAN APPLICATION SELF-DIRECTED RETIREMENT SAVINGS PLAN APPLICATION CALEDON TRUST COMPANY LIRA Locked in Retirement Account* LRSP Locked in Retirement Savings Plan* RSP - Retirement Savings Plan - Member Plan RSP - Retirement

More information

CREDIT REPAIR ORGANIZATIONS ACT 15 U.S.C. 1679 et. seq.

CREDIT REPAIR ORGANIZATIONS ACT 15 U.S.C. 1679 et. seq. CREDIT REPAIR ORGANIZATIONS ACT 15 U.S.C. 1679 et. seq. Please note that the information contained herein should not be construed as legal advice and is intended for informational purposes only. In addition,

More information

YOUR GROUP INSURANCE PLAN BENEFITS THE SCHOOL BOARD OF MARION COUNTY, FLORIDA CLASS 0002 OPTIONAL LIFE

YOUR GROUP INSURANCE PLAN BENEFITS THE SCHOOL BOARD OF MARION COUNTY, FLORIDA CLASS 0002 OPTIONAL LIFE YOUR GROUP INSURANCE PLAN BENEFITS THE SCHOOL BOARD OF MARION COUNTY, FLORIDA CLASS 0002 OPTIONAL LIFE The enclosed certificate is intended to explain the benefits provided by the Plan. It does not constitute

More information

2011 ANNUAL ABA MEETING LABOR AND EMPLOYMENT LAW SECTION ENSURING REAL WIN-WIN CROSS-BORDER MERGERS AND ACQUISITIONS: PENSION & BENEFIT ISSUES

2011 ANNUAL ABA MEETING LABOR AND EMPLOYMENT LAW SECTION ENSURING REAL WIN-WIN CROSS-BORDER MERGERS AND ACQUISITIONS: PENSION & BENEFIT ISSUES 2011 ANNUAL ABA MEETING LABOR AND EMPLOYMENT LAW SECTION ENSURING REAL WIN-WIN CROSS-BORDER MERGERS AND ACQUISITIONS: PENSION & BENEFIT ISSUES donna.walwyn@bakermckenzie.com I. GENERAL THRESHOLD ISSUES

More information

ONTARIO COURT (GENERAL DIVISION)

ONTARIO COURT (GENERAL DIVISION) STATEMENT OF CLAIM (GENERAL) Dye & Durham CFS (Litigation v 4.1) (Form 14A under the Rules) Court file no. 1292/97 ONTARIO COURT (GENERAL DIVISION) In the matter of a Claim under the Class Proceedings

More information

STATUTORY POWER OF ATTORNEY

STATUTORY POWER OF ATTORNEY STATUTORY POWER OF ATTORNEY Section 45-5B-301. STATUTORY FORM POWER OF ATTORNEY. A document substantially in the following form may be used to create a statutory form power of attorney that has the meaning

More information

IDAHO STATUTORY FORM POWER OF ATTORNEY (Special)

IDAHO STATUTORY FORM POWER OF ATTORNEY (Special) IDAHO STATUTORY FORM POWER OF ATTORNEY (Special) IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal).

More information

Mis-Sold Payment Protection Insurance (PPI) Claims Pack

Mis-Sold Payment Protection Insurance (PPI) Claims Pack Mis-Sold Payment Protection Insurance (PPI) Claims Pack Debt Clear Solutions is delighted to enclose an information and application pack that will enable us to reclaim any mis-sold Payment Protection Insurance

More information

ERISA Causes of Action *

ERISA Causes of Action * 1 ERISA Causes of Action * ERISA authorizes a variety of causes of action to remedy violations of the statute, to enforce the terms of a benefit plan, or to provide other relief to a plan, its participants

More information

What happens if we ve paid you too much tax credits

What happens if we ve paid you too much tax credits What happens if we ve paid you too much tax credits Code of Practice COP26 Contents Introduction 1 Mandatory reconsideration 1 When you should dispute an overpayment 2 How we work out the amount of your

More information

Your DuPont Benefit Resources. Total and Permanent Disability Income Plan July 2008

Your DuPont Benefit Resources. Total and Permanent Disability Income Plan July 2008 Your DuPont Benefit Resources Total and Permanent Disability Income Plan July 2008 TABLE OF CONTENTS DETAILS OF THE PLAN...1 PREFACE...1 INTRODUCTION...1 ELIGIBILITY...1 ENROLLMENT...2 COST...2 PLAN BENEFIT...2

More information

Defined Benefit Retirement Plan. Summary Plan Description

Defined Benefit Retirement Plan. Summary Plan Description Defined Benefit Retirement Plan Summary Plan Description This booklet is not the Plan document, but only a summary of its main provisions and not every limitation or detail of the Plan is included. Every

More information

Nebraska Statutory Form Power of Attorney

Nebraska Statutory Form Power of Attorney Nebraska Statutory Form Power of Attorney Important Information This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal). Your agent

More information

reporting requirements see AAMOL article: The Regulations are in for the Ontario Estate Administration Tax Act.

reporting requirements see AAMOL article: The Regulations are in for the Ontario Estate Administration Tax Act. Probate overview This Tax Topic will examine the recent developments in the area of probate fees. In the first of a two part series on this topic, the history of probate fees will be reviewed. As well,

More information

SPECIMEN. (1) advising, counseling or giving notice to employees, participants or beneficiaries with respect to any Plan;

SPECIMEN. (1) advising, counseling or giving notice to employees, participants or beneficiaries with respect to any Plan; In consideration of payment of the premium and subject to the Declarations, limitations, conditions, provisions and other terms of this Policy, the Company and the Insureds agree as follows: I. INSURING

More information

For a complete list of EBSA publications, call toll-free: 1-866-444-EBSA (3272) This material will be made available in alternate format upon request:

For a complete list of EBSA publications, call toll-free: 1-866-444-EBSA (3272) This material will be made available in alternate format upon request: This publication has been developed by the U.S. Department of Labor, Employee Benefits Security Administration. It is available on the Internet at: www.dol.gov/ebsa For a complete list of EBSA publications,

More information

Summary Plan Description. ExxonMobil Family Adjustment Plan ExxonMobil Family Income Plan ExxonMobil Contributory Group Life Insurance Plan

Summary Plan Description. ExxonMobil Family Adjustment Plan ExxonMobil Family Income Plan ExxonMobil Contributory Group Life Insurance Plan Summary Plan Description ExxonMobil Family Adjustment Plan ExxonMobil Family Income Plan ExxonMobil Contributory Group Life Insurance Plan January 2015 About the Plans This Summary Plan Description (SPD)

More information

ALABAMA DURABLE POWER OF ATTORNEY FORM IMPORTANT INFORMATION

ALABAMA DURABLE POWER OF ATTORNEY FORM IMPORTANT INFORMATION ALABAMA DURABLE POWER OF ATTORNEY FORM IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal). Your agent

More information

Information Form. No Win, No Fee. Personal Information. 2nd Applicant. 1st Applicant. Financial Status. Pension Comparison. Mis Sold Mortgages

Information Form. No Win, No Fee. Personal Information. 2nd Applicant. 1st Applicant. Financial Status. Pension Comparison. Mis Sold Mortgages No Win, No Fee Information Form Personal Information 1st 2nd Mr/Mrs/Miss/Ms/Title Date of Birth Mr/Mrs/Miss/Ms/Title Date of Birth First Names First Names Surname Surname Address Address Telephone Number

More information

Delaware Durable Personal Power of Attorney

Delaware Durable Personal Power of Attorney Delaware Durable Personal Power of Attorney Notice to Principal As the person signing this durable power of attorney, you are the Principal. The purpose of this power of attorney is to give the person

More information

CORNERSTONE A-SIDE MANAGEMENT LIABILITY INSURANCE COVERAGE FORM

CORNERSTONE A-SIDE MANAGEMENT LIABILITY INSURANCE COVERAGE FORM CORNERSTONE A-SIDE MANAGEMENT LIABILITY INSURANCE COVERAGE FORM THIS IS A CLAIMS MADE POLICY WITH DEFENSE EXPENSES INCLUDED IN THE LIMIT OF LIABILITY. PLEASE READ AND REVIEW THE POLICY CAREFULLY. In consideration

More information

Summary Plan Description BASIC LIFE INSURANCE

Summary Plan Description BASIC LIFE INSURANCE Summary Plan Description BASIC LIFE INSURANCE 2015 Table of Contents Introduction... 1 Eligibility and Enrollment... 2 Eligibility... 2 Enrollment... 2 Designating a Beneficiary... 3 Employee Life Insurance...

More information

MINNESOTA STATE RETIREMENT SYSTEM HEALTH CARE SAVINGS PLAN PLAN DOCUMENT. Adopted By: Minnesota State Retirement System Plan Sponsor

MINNESOTA STATE RETIREMENT SYSTEM HEALTH CARE SAVINGS PLAN PLAN DOCUMENT. Adopted By: Minnesota State Retirement System Plan Sponsor MINNESOTA STATE RETIREMENT SYSTEM HEALTH CARE SAVINGS PLAN PLAN DOCUMENT Adopted By: Minnesota State Retirement System Plan Sponsor Health Care Savings Plan (HCSP) Name of Plan Effective Date 1 Table of

More information

RE: 1562860 ONTARIO LTD. c.o.b. as SHOELESS JOE S Plaintiff v. INSURANCE PORTFOLIO INC. and CHRISTOPHER CONIGLIO. Defendants v.

RE: 1562860 ONTARIO LTD. c.o.b. as SHOELESS JOE S Plaintiff v. INSURANCE PORTFOLIO INC. and CHRISTOPHER CONIGLIO. Defendants v. COURT FILE NO.: 4022A/07 (Milton) DATE: 20090401 SUPERIOR COURT OF JUSTICE - ONTARIO RE: 1562860 ONTARIO LTD. c.o.b. as SHOELESS JOE S Plaintiff v. INSURANCE PORTFOLIO INC. and CHRISTOPHER CONIGLIO Defendants

More information

EMPLOYEE BENEFITS LIABILITY COVERAGE FORM

EMPLOYEE BENEFITS LIABILITY COVERAGE FORM EMPLOYEE BENEFITS LIABILITY COVERAGE FORM THIS FORM PROVIDES CLAIMS MADE COVERAGE. PLEASE READ THE ENTIRE FORM CAREFULLY. Various provisions in this policy restrict coverage. Read the entire policy carefully

More information

YOUR. ESOP Summary Plan Description

YOUR. ESOP Summary Plan Description YOUR ESOP Summary Plan Description TO OUR EMPLOYEES KeHE Distributors, Inc. ( Company ) maintains the KeHE Distributors, Inc. Employee Stock Ownership Plan ( Plan ) so that you and other employees may

More information

CANADIAN MERCHANT SERVICE GUILD

CANADIAN MERCHANT SERVICE GUILD 2006 CANADIAN MERCHANT SERVICE GUILD WESTERN BRANCH PENSION PLAN (Towboats) This statement has been prepared for: 2006 CANADIAN MERCHANT SERVICE GUILD WESTERN BRANCH PENSION PLAN (Towboats) Printed March

More information

AK Steel Corporation Voluntary Term Life Insurance

AK Steel Corporation Voluntary Term Life Insurance c AK Steel Corporation Voluntary Term Life Insurance IAM Local 1943 Hourly Employees Summary Plan Description Effective March 15, 2007 Table of Contents Introduction... 1 Former Announcements... 1 Eligibility...

More information

STATUTORY SHORT FORM POWER OF ATTORNEY FOR PROPERTY. Includes Amendments Required By Public Act 96-1195 Form Valid July 1, 2011

STATUTORY SHORT FORM POWER OF ATTORNEY FOR PROPERTY. Includes Amendments Required By Public Act 96-1195 Form Valid July 1, 2011 STATUTORY SHORT FORM POWER OF ATTORNEY FOR PROPERTY Includes Amendments Required By Public Act 96-1195 Form Valid July 1, 2011 NOTICE TO THE INDIVIDUAL SIGNING THE ILLINOIS STATUTORY SHORT FORM POWER OF

More information

Cape Breton University

Cape Breton University Cape Breton University Group Policy Number: G0050230 Plan C: Active Employees Age 65 and Over Employee Name: Certificate Number: Welcome to Your Group Benefit Program Group Policy Effective Date: September

More information

Bill 34 The New Limitation Act: Significant Changes and Transition Issues Explained

Bill 34 The New Limitation Act: Significant Changes and Transition Issues Explained Bill 34 The New Limitation Act: Significant Changes and Transition Issues Explained A Presentation for CLE Employment Law Conference 2013 Pan Pacific Hotel Vancouver, BC May 9, 2013 Carman J. Overholt,

More information

DIRECTORS & OFFICERS LIABILITY

DIRECTORS & OFFICERS LIABILITY DIRECTORS & OFFICERS LIABILITY PROTECT YOUR ASSETS AND YOUR HOME THE NEW AGE OF LIABILITY The dawning of a new millennium witnessed a new era for company directors and officers with regulatory controls

More information

Short Term Disability Income Protection Plan

Short Term Disability Income Protection Plan Short Term Disability Income Protection Plan Effective Date: January, 1, 2015 Contact Information Plan Administrator: Address and Telephone #: Prime Therapeutics, LLC 1305 Corporate Center Drive Eagan,

More information

INDEX NO.: Consultation Policy Released December 2009. CP - Management and Retention of Pension Plan Records by the Administrator - PBA s.

INDEX NO.: Consultation Policy Released December 2009. CP - Management and Retention of Pension Plan Records by the Administrator - PBA s. Financial Services Commission of Ontario Commission des services financiers de l=ontario SECTION: Administrator INDEX NO.: Consultation Policy Released December 2009 TITLE: APPROVED BY: PUBLISHED: EFFECTIVE

More information

Summary Plan Description

Summary Plan Description Summary Plan Description Prepared for DePauw University Retirement Plan January 2012 TABLE OF CONTENTS Page INTRODUCTION...1 ELIGIBILITY...1 Am I eligible to participate in the Plan?...1 What requirements

More information

Massachusetts Institute of Technology. Summary Plan Description for the Massachusetts Institute of Technology Long-Term Disability Plan

Massachusetts Institute of Technology. Summary Plan Description for the Massachusetts Institute of Technology Long-Term Disability Plan Massachusetts Institute of Technology Summary Plan Description for the Massachusetts Institute of Technology Long-Term Disability Plan July 1, 2009 Table of Contents Introduction 3 For Assistance or More

More information

LIFE INSURANCE COUNCIL OF MANITOBA

LIFE INSURANCE COUNCIL OF MANITOBA LIFE INSURANCE COUNCIL OF MANITOBA LIFE INSURANCE AND ACCIDENT AND SICKNESS AGENT S CODE OF CONDUCT INTRODUCTION: This Code of Conduct is approved pursuant to the delegated power and authority of the Life

More information

LIFE INSURANCE BENEFITS FOR U.S. EMPLOYEES AND RETIREES. And ACCIDENTAL DEATH AND DISMEMBERMENT INSURANCE BENEFITS FOR U.S. EMPLOYEES.

LIFE INSURANCE BENEFITS FOR U.S. EMPLOYEES AND RETIREES. And ACCIDENTAL DEATH AND DISMEMBERMENT INSURANCE BENEFITS FOR U.S. EMPLOYEES. LIFE INSURANCE BENEFITS FOR U.S. EMPLOYEES AND RETIREES And ACCIDENTAL DEATH AND DISMEMBERMENT INSURANCE BENEFITS FOR U.S. EMPLOYEES Under THE RAILROAD EMPLOYEES NATIONAL HEALTH AND WELFARE PLAN 2007 TABLE

More information

Basis Clauses. A practical guide to basis clauses in insurance contracts Guide 2013

Basis Clauses. A practical guide to basis clauses in insurance contracts Guide 2013 Basis Clauses A practical guide to basis clauses in insurance contracts Guide 2013 Contents Contents... 3 1. Executive Summary... 4 2. Introduction to basis clauses... 5 3. Identifying basis clauses proposal

More information

LONG TERM DISABILITY PLAN 01-01-2015

LONG TERM DISABILITY PLAN 01-01-2015 LONG TERM DISABILITY PLAN 01-01-2015 The Long Term Disability ( LTD ) Plan provides you with protection against complete loss of income during a long period of absence because of a disabling illness or

More information

The Law Society's insurance program is managed by the Lawyers Insurance Fund.

The Law Society's insurance program is managed by the Lawyers Insurance Fund. Information Compulsory Professional Liability Insurance 845 Cambie Street, Vancouver, BC, Canada V6B 4Z9 t 604.669.2533 BC toll-free 1.800.903.5300 Membership 604.605.5311 f 604.687.0135 TTY 604.443.5700

More information

July 2003 CODE OF CONDUCT FOR STATUTORY ACCIDENT BENEFIT REPRESENTATIVES

July 2003 CODE OF CONDUCT FOR STATUTORY ACCIDENT BENEFIT REPRESENTATIVES Financial Services Commission of Ontario Commission des services financiers de l Ontario July 2003 CODE OF CONDUCT FOR STATUTORY ACCIDENT BENEFIT REPRESENTATIVES Issued by the Superintendent of Financial

More information

T R U S T E E S L I A B I L I T Y

T R U S T E E S L I A B I L I T Y TRUSTEES LIABILITY PROTECT YOUR ASSETS AND YOUR HOME TRUSTEES' EXPOSURE There are many types of non-charitable trust heritage, family, trading, Maori, rest homes, hospitals, education services and the

More information

Summary Plan Description

Summary Plan Description Summary Plan Description Prepared for Worcester Polytechnic Institute Defined Contribution Plan INTRODUCTION Worcester Polytechnic Institute has restated the Worcester Polytechnic Institute Defined Contribution

More information

A Fiduciary by Any Other Name Thoughts on Properly Delegating Fiduciary Duties. James P. Baker and David M. Abbey

A Fiduciary by Any Other Name Thoughts on Properly Delegating Fiduciary Duties. James P. Baker and David M. Abbey VOL. 22, NO. 1 SPRING 2009 BENEFITS LAW JOURNAL Litigation A Fiduciary by Any Other Name Thoughts on Properly Delegating Fiduciary Duties James P. Baker and David M. Abbey We all know that being an Employee

More information

BEAZLEY ARMOUR SIDE A DIRECTORS AND OFFICERS LIABILITY INSURANCE POLICY

BEAZLEY ARMOUR SIDE A DIRECTORS AND OFFICERS LIABILITY INSURANCE POLICY BEAZLEY ARMOUR SIDE A DIRECTORS AND OFFICERS LIABILITY INSURANCE POLICY In consideration of the payment of the premium, in reliance on all statements made in the application and subject to all of the provisions

More information

A - 3 Plan deduction indicates membership in 1&2..( 24 5$6

A - 3 Plan deduction indicates membership in 1&2..( 24 5$6 ! " #$%&' ( First, an important note from our lawyers. This booklet is intended only as a guide and does not establish any legal rights. It is intended as a summary of the benefits provided at the time

More information

MABS Guide to the Personal Insolvency Act, 2012

MABS Guide to the Personal Insolvency Act, 2012 MABS Guide to the Personal Insolvency Act, 2012 DISCLAIMER: This Guide is for general information purposes only and does not constitute legal, financial or other professional advice. Specific advice should

More information

SEAFIELD RESOURCES LTD. (the Corporation ) Insider Trading Policy

SEAFIELD RESOURCES LTD. (the Corporation ) Insider Trading Policy SEAFIELD RESOURCES LTD. (the Corporation ) Insider Trading Policy 1. Introduction The Board of Directors of the Corporation 1 has determined that the Corporation should formalize its policy on securities

More information

Birkam Health Center Ferris State University NOTICE OF PRIVACY PRACTICES

Birkam Health Center Ferris State University NOTICE OF PRIVACY PRACTICES Birkam Health Center Ferris State University NOTICE OF PRIVACY PRACTICES Effective Date of Notice: October 1, 2013 THIS NOTICE DESCRIBES HOW MEDICAL INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND

More information

PMA MODELS PTY LTD CONTRACTOR OFFER LETTER

PMA MODELS PTY LTD CONTRACTOR OFFER LETTER PMA MODELS PTY LTD CONTRACTOR OFFER LETTER We are pleased to engage you ( the Contractor ) to provide services to PMA Models Pty Ltd A.C.N. 137 597 829 ( the Company ) on the terms set out in this agreement.

More information

Long Term Disability Insurance

Long Term Disability Insurance Group Voluntary For Employees of The California State University Standard Insurance Company About This Brochure This booklet is designed to answer some common questions about the group Voluntary Long Term

More information

Short Term Disability Income Protection Plan

Short Term Disability Income Protection Plan Short Term Disability Income Protection Plan Effective Date: January 1, 2012 Contact Information Plan Administrator: Address and Telephone #: AOL Inc. 22000 AOL Way Dulles, VA 20166 703-265-1968 703-265-3981

More information

YOUR PENSION PLAN GUIDE

YOUR PENSION PLAN GUIDE YOUR PENSION PLAN GUIDE YOUR PLAN Your rights and obligations 2 Understanding your annual pension 3 Plan management 4 How we serve you 5 THE BASICS Automatic membership 7 Contributing to your pension 7

More information

MARYLAND STATUTORY FORM LIMITED POWER OF ATTORNEY PLEASE READ CAREFULLY

MARYLAND STATUTORY FORM LIMITED POWER OF ATTORNEY PLEASE READ CAREFULLY MARYLAND STATUTORY FORM LIMITED POWER OF ATTORNEY PLEASE READ CAREFULLY This power of attorney authorizes another person (your agent) to make decisions concerning your property for you (the principal).

More information

Lion One Metals Ltd. Insider Trading Policy

Lion One Metals Ltd. Insider Trading Policy Lion One Metals Ltd. Insider Trading Policy 1.0 Introduction The Board of Directors of Lion One Metals Ltd. ( Lion One ) 1 has determined that Lion One should formalize its policy on securities trading

More information

Genworth Life Insurance Company Genworth Life Insurance Company of New York NOTICE OF PRIVACY PRACTICES

Genworth Life Insurance Company Genworth Life Insurance Company of New York NOTICE OF PRIVACY PRACTICES Genworth Life Insurance Company Genworth Life Insurance Company of New York NOTICE OF PRIVACY PRACTICES THIS NOTICE DESCRIBES HOW MEDICAL INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN

More information

GUIDANCE FOR EMPLOYED BARRISTERS. Part 1. General

GUIDANCE FOR EMPLOYED BARRISTERS. Part 1. General GUIDANCE FOR EMPLOYED BARRISTERS Part 1. General 1.1 This guidance has been issued by the Professional Standards Committee, the Professional Conduct and Complaints Committee and the Employed Barristers

More information

Legal Obligations of Employers for 401(k) Plans

Legal Obligations of Employers for 401(k) Plans Legal Obligations of Employers for 401(k) Plans 1. Background A. After extensive investigation of 401(k) retirement plans throughout the country, the Department of Labor (DOL) has determined the following:

More information

LIMITATION OF CERTAIN ACTIONS ACT

LIMITATION OF CERTAIN ACTIONS ACT LIMITATION OF CERTAIN ACTIONS ACT CHAPTER 7:09 Act 36 of 1997 Amended by 2 of 2000 Current Authorised Pages Pages Authorised (inclusive) by L.R.O. 1 18.. L.R.O. 2 Chap. 7:09 Limitation of Certain Actions

More information

Title IV of the Consumer Credit Protection Act (Public Law 90-321, 82 Stat. 164) is amended to read as follows:

Title IV of the Consumer Credit Protection Act (Public Law 90-321, 82 Stat. 164) is amended to read as follows: The Credit Repair Organizations Act CHAPTER 2--CREDIT REPAIR ORGANIZATIONS(1) SEC. 2451. REGULATION OF CREDIT REPAIR ORGANIZATIONS. Title IV of the Consumer Credit Protection Act (Public Law 90-321, 82

More information

EMPLOYEE STOCK OPTIONS

EMPLOYEE STOCK OPTIONS TAX LETTER May 2015 EMPLOYEE STOCK OPTIONS FOREIGN EXCHANGE GAINS AND LOSSES CAREGIVER AND INFIRM DEPENDENT CREDITS MAKING TAX INSTALMENTS EARNED INCOME FOR RRSP PURPOSES AROUND THE COURTS EMPLOYEE STOCK

More information

Staker Parson. Short Term Disability Income Protection Plan

Staker Parson. Short Term Disability Income Protection Plan Staker Parson Short Term Disability Income Protection Plan Effective Date: 01/01/2006 Contact Information Plan Administrator: Address and Telephone #: Claims Administrator: Address and Telephone #: Staker

More information

LONG TERM DISABILITY INSURANCE CERTIFICATE BOOKLET

LONG TERM DISABILITY INSURANCE CERTIFICATE BOOKLET LONG TERM DISABILITY INSURANCE CERTIFICATE BOOKLET GROUP INSURANCE FOR SOUTH LYON COMMUNITY SCHOOL NUMBER 143 TEACHERS The benefits for which you are insured are set forth in the pages of this booklet.

More information

Table of Contents SHORT TERM DISABILITY BENEFITS

Table of Contents SHORT TERM DISABILITY BENEFITS Table of Contents SHORT TERM DISABILITY BENEFITS 5.2 Eligibility... 2 5.3 Enrollment... 2 5.4 Plan Cost... 2 5.5 How the Plan Works... 3 Schedule of Benefits... 3 5.6 Recurring Disability... 4 5.7 Duration

More information

ONTARIO SUPERIOR COURT OF JUSTICE

ONTARIO SUPERIOR COURT OF JUSTICE COURT FILE NO.: CV-07-0159-00B1 DATE: October 08, 2009 ONTARIO SUPERIOR COURT OF JUSTICE B E T W E E N: 1013952 ONTARIO INC., operating as the No one attending for Plaintiff Silverado Restaurant and Nightclub

More information

Employees Retirement System (ERS) Old Plan, New Plan, GSEPS Plan Guide E RSGA. Employees Retirement System of Georgia. Serving those who serve Georgia

Employees Retirement System (ERS) Old Plan, New Plan, GSEPS Plan Guide E RSGA. Employees Retirement System of Georgia. Serving those who serve Georgia Employees Retirement System (ERS) Old Plan, New Plan, GSEPS Plan Guide Serving those who serve Georgia E RSGA Employees Retirement System of Georgia Updated 09/2013 Table of Contents Introduction... 3

More information

Fiduciary Responsibility

Fiduciary Responsibility FIDUCIARY RESPONSIBILITY OF RETIREMENT BOARD MEMBERS AND STAFF Barbara Phillips, General Counsel Derek Moitoso, Associate General Counsel PERAC 2010 Spring MACRS Conference Fiduciary Responsibility What

More information

Contents. Application. Summary

Contents. Application. Summary NO.: IT-99R5 (Consolidated) DATE: See Bulletin Revisions section SUBJECT: REFERENCE: INCOME TAX ACT Legal and Accounting Fees Paragraph 18(1)(a) (also sections 9 and 239; subsections 13(12), 20(9), and

More information

LONG TERM DISABILITY INSURANCE CERTIFICATE BOOKLET

LONG TERM DISABILITY INSURANCE CERTIFICATE BOOKLET LONG TERM DISABILITY INSURANCE CERTIFICATE BOOKLET GROUP INSURANCE FOR WAYNE WESTLAND COMMUNITY SCHOOLS SCHOOL NUMBER 944 TEACHERS The benefits for which you are insured are set forth in the pages of this

More information

NOTICE OF HEALTH INFORMATION PRACTICES

NOTICE OF HEALTH INFORMATION PRACTICES NOTICE OF HEALTH INFORMATION PRACTICES Effective Date: April 14, 2003 Date Amended: 9/5/13 THIS NOTICE DESCRIBES HOW MEDICAL INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN GET ACCESS TO

More information