Actuarial Valuations

 DV Associates has experience performing actuarial valuations for all types of defined benefit plans for over 25 years. Final average and career average earnings plans, union negotiated plans with bridge benefits and special early retirement conditions, large plans and small plans, plans with multiple divisions and employers … we have dealt with them all.

Life, Health,Disability Plans

 The DV Associates' consultants know how to work with plan sponsors and their insurers to get the most out of the benefit plan dollar. Fully insured or partially insured, ASOs, stop-loss coverage, pros and cons of drug cards, pooling, credibility, we can make sense of all this for our clients.

Pension Plans

 Traditionally pension plans have been associated with defined benefit plans. DV Associates has designed, dealt with the legislative environment, documented, communicated and administered such plans for over 25 years.

DB/PC Plans (Group RRSPs)

 Defined benefit plans (DB Plans) have been losing their appeal since the mid - 1980s, mainly because they have become too expensive and complex, particularly for small and medium sized employers. Defined contribution plans (DC Plans) such as Group RRSPs, sometimes with a companion DPSP, have become popular with many employers. Such plans, however, do require some managing and need to be designed with care. DVA has designed and managed these plans through the good and not so good times since the early 1990s.

Group RRSPs

 The Group RRSP has become the pension program of choice for small and medium sized employers. The costs of administration are low, the annual funding costs are predictable and the value of the benefit is easily communicated to employees. Employers sponsoring such plans, however, must keep in mind their fiduciary responsibilities. DV Associates specializes in the processes required to keep plan sponsors of Group RRSPs on side.
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Individual Pension Plans (IPPs)

 Provisions under the Income Tax Act with respect to the maximum annual RRSP tax deductible contributions has lead many employers to establish Individual Pension Plans or IPPs for senior executives. DV Associates has established and managed IPPs of many different types and in combination with other senior executive retirement vehicles.

Supplemental Plans

 Limitations in the Income Tax Act dealing with the maximum annual pension benefits permissible under a registered pension plan has resulted in employers establishing supplemental pension plans for senior executives. DV Associates has worked with many variations of supplemental plans using a number of different instruments both registered and non-registered, including Retirement Compensation Arrangements (RCA).

Accounting Pension/Benefit Plans

For defined benefit pension plans and certain post-retirement benefit plans special valuations are required for expensing purposes in the books of public companies. The accounting of pension plans become even more complex when there is a partial or complete wind-up of the plan. DV Associates has many years experience with accounting requirements for pension and benefit plans.