GFOA of the US & Canada

Committee on Canadian Issues Best Practices and Advisories: Retirement and Benefits Administration 

GFOA recommended practices that have been approved by the Committee on Canadian Issues as applicable to Canada.

• Funding Practices of Defined Benefit Pension Plans (2003 and 2011) 
• Preparing an Effective Summary Plan Description for Retirement Systems (2003 and 2011)
• Asset Allocation Guidance for Defined Benefit Plans (2003 and 2011) 
• Asset Allocation - Guidance for Defined Contribution Plans (2003 and 2011)
• Endorsing A Framework For Understanding Pension Fund Risk (May 2003)
• Retirement and Financial Planning (June 2004)
• Pension Investment Policies (June 2004)
• Evaluating the Use of Pension Obligation Bonds (January 2003, updated January 2006)
• Investment Policies Governing Assets in a Deferred Compensation Plan (2009)
  
• The Use of Alternative Investments for Public Employee Retirement Systems and Other Post Employment Benefit (OPEB) Established Trusts (2003 and 2010) 
• Developing a Policy for Retirement Plan Design Options (2004 and 2010) 
• Ensuring the Sustainability of Other Postemployment Benefits (2010)
• Considerations for Prefunding OPEB Obligations (2010)
• Selection of Investment Advisers for Pension Fund Assets (2010)
• Brokerage Window Options for Defined Contribution Retirement Plans (2010)
• Web Site Presentation of Official Financial Documents (2010)
• Communicating Health-Care Benefits to Employees and Retirees (2010) 
• Essential Design Elements of Defined Contribution Plans as the Primary Retirement Plan (2010)
  
• Essential Design Elements of Defined Benefit Retirement Plans (2010) 
• Directed Brokerage Programs (2010) 
• Strategic Extended Health-Care Plan Design (2010) 
• Extended Health Care Cost Containment (2010)  
• Evaluating Use of Early Retirement Incentives (2010) 
• Participant Education – Guidance for Defined Contribution Plans (2010)
• Public Employee Retirement System Investments (2003, and 2010)
• Governance of Public Employee Post-Retirement Benefits Systems (2011)