RPA 1

Retirement plans can be designed, funded and administered by plan sponsors in any number of ways. The overall plan

management function (e.g., who makes key decisions, legislative requirements that apply, who is accountable for results) varies depending on the type of vehicle used to provide pensions—registered or nonregistered, defined benefit or defined contribution, or a hybrid. Regardless of the type of retirement plan, some common principles and processes apply. RPA 1 examines what is entailed in retirement plan management decisions and factors that impact design, funding and administration options available to plan sponsors and governance requirements. Text-based reading is supported with regulatory guidance and industry-based practice guidelines.

• Designing Non-Pension Registered Retirement Plans

• Leveraging the Tax Regime in Plan Design

• Complying with Pension Standards Legislation

• Establishing Effective Governance

• Administering Retirement Arrangements

• Optimizing Plan Funding and Financial Reporting

• Managing Retirement Plan Assets

• Addressing Special Provisions—Multi-Employer Pension Plans

• Managing Special Situations—Plan Terminations, Surplus in Ongoing Plans and Business Reorganizations

• Other Employer-Sponsored Plans

• Capstone Case: Managing Retirement Plans in Accordance with Organizational Goals