Every employer who establishes an employment pension plan that is subject to the Pension Benefits Act must submit the pension plan to FSCO for registration. Employment pension plans provide an important source of retirement income for employees and their families. FSCO ensures that they comply with the standards set out in the Pension Benefits Act (PBA) and regulations. The PBA establishes minimum standards for administering and funding pension plans and benefits which are subject to the PBA.

About Pensions

• Stakeholder Engagement
• FSCO's Stakeholder Consultations
• Consumer Information
• Individual Pension Plans
• Final Location for Grow-in Benefits: Questions & Answers
• Revised PBGF Allocation Process
• Pension Assessment
• Pension Plan Information Access
• Pension Forms

Financial Hardship Unlocking

• Hardship Unlocking Forms for 2010
• Applying for Financial Hardship Withdrawal
• Financial Hardship Unlocking Fees
• Pension Forms - Financial Hardship Unlocking

Locked-In Accounts

• General Requirements (PDF)
• Locked-In Retirement Accounts (LIRAs) (PDF)
• Locked-In Retirement Income Funds (LRIFs) (PDF)
• September 5, 2007: Letter to Financial Institutions offering Locked-In Accounts and their Associations
• Pension Unlocking: Non-Hardship

Changes to the Rules for Ontario Locked-In Accounts

• Changes to the Rules for Ontario Locked-In Accounts O. Reg. 239/09
• Changes to the Life Income Fund (LIF) - Frequently Asked Questions
• Schedule 1 Life Income Funds (Old LIFs) (PDF)
• 2010 Schedule 1 LIF Maximum Annual Income Payment Amount Table (PDF)
• Schedule 1.1 Life Income Funds (New LIFs) (PDF)
• 2010 Schedule 1.1 LIF Maximum Annual Income Payment Amount Table (PDF)

Pension Policies

• Index of All Pension Policies Published to August 31, 2010 (PDF)
• Link to Active Pension Policies
• Link to Inactive Pension Policies
• Pension Policy Review Project

Pension Decisions

• Pension Commission of Ontario Decisions - Applications Approved
• Hearings Before the Pension Commission of Ontario - Decisions with Reasons
• Financial Services Tribunal Pension Decisions

Risk-based Supervision

• Risk-Based Monitoring of Pension Investments (March 2008)
• Funding Defined Benefit Pension Plans: Risk-Based Supervision in Ontario (March 2010)

Superintendent Letters

• July 24, 2000: Solvency Funding for Multi-employer Pension Funds
• October 26, 2001: Letter to Administrators of All Regulated Pension Plans
• September 5, 2007: Letter to Financial Institutions offering Locked-In Accounts and their Associations

Contact FSCO