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Amherst (Town) v. Nova Scotia (Superintendent of Pensions) (Amherst) is the first case to address the issue of who is considered an “employer” for the purpose of funding a pension plan. The plan in question involved multiple employers participating in a defined benefit (DB) plan subject to the mandatory funding requirements of a single-employer plan. […]

  • December 1, 2009 September 13, 2019
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