Introduction

Section 1 - Definitions

• 1.01 - Accrued Benefit

• 1.02 - Actuarially Equivalent

• 1.03 - Actuary

• 1.04 - Additional Benefit

• 1.05 - Adjusted Credited Participating Service

• 1.06 - Alternative Spouse Pension

• 1.07 - Administrator

• 1.08 - Beneficiary

• 1.09 - Board of Directors

• 1.10 - Break in Service

• 1.11 - CSI

• 1.12 - Commuted Value

• 1.13 - Compensation

• 1.14 - Continuous Service

• 1.15 - Contingent Annuitant

• 1.16 - Contribution Account

• 1.17 - Credited Interest

• 1.18 - Credited Participating Service

• 1.19 - Declaration of Trust

• 1.20 - Disabled

• 1.21 - Early Retirement Benefit

• 1.22 - Early Retirement Date

• 1.23 - Employee

• 1.24 - Employer

• 1.25 - Final Average Earnings

• 1.26 - Former Plan

• 1.27 - Income Tax Act

• 1.28 - Maternity Leave

• 1.29 - Minimum Benefit

• 1.30 - Normal Retirement Benefit

• 1.31 - Normal Retirement Date

• 1.32 - Parental Leave

• 1.33 - Participant

• 1.34 - Participating Employer

• 1.35 - Part-Time Employee

• 1.36 - Pension Benefits Act

• 1.37 - Person

• 1.38 - Plan

• 1.39 - Plan Year

• 1.40 - Preretirement Surviving Spouse Benefit

• 1.41 - Regulations

• 1.42 - Retirement

• 1.43 - Spouse

• 1.44 - Supplemental Spouse Pension

• 1.45 - Surviving Spouse

• 1.46 - Surviving Spouse Annuity

• 1.47 - Termination Date

• 1.48 - Termination of Employment

• 1.49 - Transferred Participant

• 1.50 - Trustees/Trustee

• 1.51 - Trust Fund

• 1.52 - U.S. Plan

• 1.53 - Vested Benefit

• 1.54 - Vested Percentage

• 1.55 - Vesting Service

• 1.56 - Y.M.P.E.

Section 2 - Eligibility and Participation

• 2.01 - Eligibility

• 2.02 - Participation

• 2.03 - Explanation of Plan

Section 3 - Credited Service

• 3.01 - Credited Participating Service

• 3.02 - Adjusted Credited Participating Service

• 3.03 - Requirement

• 3.04 - Maternity Leave and Parental Leave

• 3.05 - Sabbatical and Partnership Program Leaves of Absence

Section 4 - Vesting and Termination of Employement

• 4.01 - Vested Percentage

• 4.02 - Vesting Service

• 4.03 - Termination of Employment

• 4.04 - Termination of Service Before Vesting

• 4.05 - Termination of Service After Vesting

• 4.06 - Vesting at Normal Retirement

• 4.07 - Additional Benefit

Section 5 - Contributions

• 5.01 - Contributions by Participants

• 5.02 - Contributions by Employers

• 5.03 - Requirements for Contributions by Participants

• 5.04 - Contribution Account

• 5.05 - Credited Interest

• 5.06 - Withdrawal on Termination of Employment Before Vesting

• 5.07 - Withdrawal on Termination of Employment After Vesting

• 5.08 - Revision of Contributions Rates

• 5.09 - Special Termination Benefit

• 5.10 - Portability Options

Section 6 - Benefits - Eligibility and Amount

• 6.01 - Normal Retirement Benefit

• 6.02 - Early Retirement Benefit

• 6.03 - Supplemental Spouse Pension

• 6.04 - Vested Benefit

• 6.05 - Preretirement Surviving Spouse Benefit

• 6.06 - Disability Benefits

• 6.07 - Minimum Benefit

• 6.08 - Increase in Past Benefits

• 6.09 - Reduction for Benefits Previously Paid

• 6.10 - Post Retirement Indexation of Benefits

Section 7 - Benefits - Form and Time of Payment

• 7.01 - Method of Payment

• 7.02 - Early Retirement Benefit

• 7.03 - Vested Benefit

• 7.04 - Form of Payment

• 7.05 - Supplemental Spouse Pension

• 7.06 - Preretirement Surviving Spouse Benefit

• 7.07 - Election Not to Take Surviving Spouse Annuity Form

• 7.08 - Optional Forms of Benefits

• 7.09 - Minimum Benefit

• 7.10 - Cash Out

• 7.11 - Overriding Requirements Applicable to Benefit Payments

• 7.12 - Shortened Life Expectancy

• 7.13 - Non-Resident Commutation

Section 8 - Benefits - General Provisions and Limitations

• 8.01 - Application of Benefit Provisions

• 8.02 - Method of Election or Designation

• 8.03 - Information Required to be Furnished by Participants

• 8.04 - Small Benefits

• 8.05 - Facility of Payment

• 8.06 - Suspension of Benefits

• 8.07 - Designation of Beneficiary; Priority; No Designation

• 8.08 - Maximum Benefits

• 8.09 - Splitting of Pension Credits on Marriage Breakdown

• 8.10 - Pension Adjustment

• 8.11 - Past Service Pension Adjustment

• 8.12 - Pension Adjustment Reversal

Section 9 - Administration

• 9.01 - Responsibility for Administration

• 9.02 - Appointment of Trustees

• 9.03 - Administrative Organization and Operations

• 9.04 - Indemnification of the Trustees

• 9.05 - Appeal Procedures

• 9.06 - Errors in Participant’s Benefits

• 9.07 - Provision of Information

Section 10 - Trust Fund

Section 11 - General Provisions

• 11.01 - Nonalienation of Benefits

• 11.02 - No Enlargement of Employment Rights

• 11.03 - Employment After Retirement

• 11.04 - Law Governing

• 11.05 - Severability

• 11.06 - Construction

• 11.07 - Revocation of Registration

Section 12 - Amendment and Termination

• 12.01 - Right to Amend or Terminate

• 12.02 - Distribution Upon Termination

• 12.03 - Exclusive Purpose; Return of Contributions; Reversion

• 12.04 - Effect of Merger or Consolidation

Section 13 - Transfers Between the Plan and the US Plan

• 13.01 - Transfer of Employment with Transfer of Funds

• 13.02 - Transfer of Employment With No Transfer of Funds

Section 14 - Participation with Past Service

• 14.01 - Past Service

• 14.02 - Contributions

• 14.03 - Eligibility and Participation

• 14.04 - Service Credits

• 14.05 - Vesting

• 14.06 - Additional Requirements

• 14.07 - Deferred Vested Participants

• 14.08 - Income Tax Act Requirements

Bylaws

• Organization

• Administration