Susan Seller writes in Canadian Investment Review on why 2018 promises to be a more eventful year that 2017 in terms of legislative changes affecting pension plans, at least for many defined benefit plan sponsors in Ontario. The changes to the Ontario Pension Benefits Act scheduled to come into force during the coming year include:

• funding and governance policies
• funding reform for defined benefit plans
• pension benefits guarantee fund
• target benefits
• annuity discharge
• variable benefits
• registry for missing beneficiaries