Origins and Prospects for Employee Life and Health Trusts in Canada

Estates, Trusts & Pensions Journal, Vol. 45, p. 419, 2015

Osgoode Legal Studies Research Paper No. 37/2015

5 Pages Posted: 9 Aug 2015 Last revised: 21 Aug 2015

See all articles by Simon Archer

Simon Archer

Centre for Research in Comparative Law and Political Economy, Osgoode Hall Law School; York University - Osgoode Hall Law School

Date Written: August 18, 2015

Abstract

A discussion of the events and factors behind the establishment of pre-funded health benefit plans in Canada with reference to the experience of voluntary employee benefit associations in the United States and the auto sector restructuring in North America during 2008-2009. It is argued that "employee life and health trusts" are used in effect to defease legacy cost liabilities of employers and only likely to be used in the context of restructuring of a workplace or industry. their structure is compared to other target benefit programs currently being proposed in Canada and elsewhere. The key issues in their negotiation and administration are summarized.

Keywords: Employee benefits, labour relations, trusts, restructuring, tax

Suggested Citation

Archer, Simon and Archer, Simon, Origins and Prospects for Employee Life and Health Trusts in Canada (August 18, 2015). Estates, Trusts & Pensions Journal, Vol. 45, p. 419, 2015, Osgoode Legal Studies Research Paper No. 37/2015, Available at SSRN: https://ssrn.com/abstract=2641143

Simon Archer (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Centre for Research in Comparative Law and Political Economy, Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

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