home
contact us
site map
disclaimer
privacy policy


Class Actions

Pension Surplus

Bankruptcy and Insolvency
  Eaton's
 
Home
 
Status of Payments
 
Retiree Discount Claim
 
LTD
 
Non-Executive Retiree Health Benefit
 
Non-Executive Retiree Life Insurance
 
Claims Overview
 
Pension Plans
 
Re-Employment Advice
 
Liquidator's Reports
 
Helpful Links

Other Cases





  Client Links


 Publications



 Our Firm


Eaton's

For more information you may send us an e-mail or call us at 1-800-965-6636.


  > Pour consulter le document en français

PENSION PLANS

As of November 18, 1999, Eaton's stopped administering all of its pension plans. As a result, the Ontario regulator of pensions, the Superintendent of Financial Services, appointed PricewaterhouseCoopers Inc. ("PwC") as the administrator of all Eaton's plans.

PwC retained the actuarial firm of Towers Perrin to continue with the day-to-day administration of the pension plans. As of August, 2001 PwC terminated the engagement of Towers Perrin and Towers Perrin discontinued its hotline and is no longer answering pension queries from employees.

If you have any questions about the Eaton's pension plans, please call PwC: 1-800-431-5711.

PwC wound-up the pension plans and filed wind-up reports with the provincial pension regulator, the Financial Services Commission of Ontario. The reports have been approved by the Superintendent of Financial Services. Option statements were sent out by Towers Perrin to members requiring members to choose where they wished to have their pension benefits transferred.

The current status of each of the plans are as follows:
  • Eaton Superannuation Plan ("ESP"): all benefits have been distributed and annuities purchased for members. This plan had a surplus. The law firm of McDonald & Hayden and actuarial consultants Watson Wyatt dealt directly with the Liquidator with respect to sharing the surplus with plan members and the estate of Eaton's.
  • ERAP 2: Most benefits have been distributed and annuities purchased for members. We are advised that some surplus is anticipated and if so, it will be paid out to members in cash after all pension liabilities have been dealt with.
  • ERAP 3: Most benefits have been distributed and annuities purchased for members. This plan does not have any surplus. Members will not receive a surplus distribution.
ERAP PARTIAL WIND UP CLAIM

We identified that certain employees who were members of the ERAP Pension Plan and who were terminated prior to August 20, 1999 were promised an additional surplus distribution by Eaton's as part of their termination package. The amount was approximately 80% of the first component of surplus that had been paid to the employees as part of the partial wind up of ERAP several years before. The partial wind up was never completed and the pension plan went into full wind up and there was no surplus remaining. However, as Eaton's had promised to pay a portion of the surplus to certain employees as part of their termination package we filed a claim for the unpaid surplus. The Liquidator disallowed this claim. We proceeded to a claims hearing before Claims Officer Joseph O'Brien (formerly of the Ontario Superior Court of Justice) who ruled the claim valid. The Liquidator appealed to Mr. Justice Farley who upheld the decision of Claims Officer O'Brien and confirmed that the claim was valid. Richter has released dividend payments to the eligible employees.



Copyright © Koskie Minsky LLP, 2008