Publication
Ontario’s Working for Workers Five Act receives royal assent
On October 28, Bill 190, Working for Workers Five Act, 2024 received royal assent.
Briefing paper on GMP Equalisation
United Kingdom | Publication | October 2023
On September 21, 2023, the House of Commons Library published a research briefing paper on Guaranteed Minimum Pensions (GMPs) equalisation. The briefing paper is a useful reminder and covers three main areas:
1. What GMPs are, and the requirement for schemes to provide them.
2. GMP equalisation and possible approaches schemes could take.
3. The Pensions Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022, which came into force last year, with the aim of amending existing legislation relating to GMPs to:
- Clarify that the legislation applies to survivors as well as earners.
- Provide for a power to set out in regulations the conditions that must be met in relation to survivors’ benefits.
- Provide for a power to set out in regulations detail about who must consent to the conversion.
- Remove a requirement for schemes to notify HMRC when they carried out a conversion exercise.
Regulations to supplement 2022 Act are still awaited.
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Recent publications
Publication
Patentability of computer-implemented inventions: Four commissioner’s decisions since Benjamin Moore FCA
The Federal Court of Appeal’s 2023 decision in Canada (Attorney General) v Benjamin Moore & Co [Benjamin Moore FCA] overturned the Federal Court’s decision in Benjamin Moore & Co. v. Canada (Attorney General) [Benjamin Moore FC] that had previously established a new test for patentable subject matter in computer-implemented inventions.
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