Research Paper Number
Employee benefits, labour relations, trusts, restructuring, tax
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.
Archer, S. B., "Origins and Prospects for Employee Life and Health Trusts in Canada" (2015). Osgoode Legal Studies Research Paper Series. 116.