##Company:

Mercer

##Description:

##The Canada law and tax practice

The Canada Law and Tax Practice (CLTP) is Mercer’s team of legal and paralegal professionals serving employers in all provinces. Access to expertise in pension and related tax and employment laws is vital to Canadian employers, given the complexity and continual developments in these areas. CLTP provides Mercer’s clients with this highly specialized expertise.

CLTP professionals work side by side with actuaries, investment consultants, benefits consultants, communications specialists and project managers to offer integrated legal and consulting services in our areas of expertise. Our multi-disciplinary teams provide comprehensive advice on pension and other employment benefit matters related to the employer-employee relationship.

##Legal and regulatory services

CLTP is responsible for the delivery of pension and employment benefits related legal services for Mercer clients in Canada. CLTP lawyers and paralegals work in various ways to meet this objective, including:

• Participating as integral members of client teams
• Working collaboratively with our clients’ internal and external legal counsel and with other external service providers
• Providing other Mercer professionals and our clients with up-to-date news and analysis on legislative, regulatory and case law developments
• Writing submissions to governments and regulators on issues of importance to Mercer clients

CLTP assists and advises employers both in the normal course of an organization’s operations as well as in special circumstances, including corporate reorganizations, downsizings, mergers, acquisitions and divestitures, collective bargaining and benefit design/implementation projects.

Some of the areas in which CLTP advises are indicated below:

Pensions and Other Retirement Savings Arrangements

• Pension plan wind-ups, splits, mergers, conversions and amendments.
• Plan design, interpretation and drafting
• Pension standards and related tax compliance
• Review of trust, insurance company and investment manager documentation
• Employee communications
• Pension governance consulting
• Supplementary executive retirement plans (SERPs), including retirement compensation arrangements
• Pension arrangements for non-residents
• Pension plan administration, including analysis of complex estate, marriage breakdown and reinstatement cases and correction of administrative errors

Employment Matters

• Design of employment policies and procedures, includingpaid-time-offpolicies
• Development and review of employment contracts and termination/severance agreements
• Application of minimum employment standards and human rights to pension and other employment matters
• Employee treatment during periods of layoff, leave and disability.
• Employee communications
• Payroll tax issues relating to provision of pensions and employee benefits (including SERPs and RCAs)
• Workplace implications of privacy legislation relating to provision and communication of pensions and employee benefits

Mercer is a business of Marsh (NYSE: MRSH), a global leader in risk, reinsurance and capital, people and investments, and management consulting, advising clients in 130 countries. With annual revenue of over $27 billion and more than 95,000 colleagues, Marsh helps build the confidence to thrive through the power of perspective. For more information about Mercer, visit mercer.com, or follow us on LinkedIn and X.Marsh is committed to embracing a diverse, inclusive and flexible work environment. We aim to attract and retain the best people and embrace diversity of age background, disability, ethnic origin, family duties, gender orientation or expression, marital status, nationality, parental status, personal or social status, political affiliation, race, religion and beliefs, sex/gender, sexual orientation or expression, skin color, or any other characteristic protected by applicable law. In accordance with applicable legislation, Marsh will provide a reasonable accommodation to employees and prospective employees to the point of undue hardship upon request and as required in respect of the individual’s particular restrictions and limitations. If you require a specific accommodation because of a disability or medical need please contact reasonableaccommodations@mmc.comMarsh is committed to hybrid work, which includes the flexibility of working remotely and the collaboration, connections and professional development benefits of working together in the office. All Marsh colleagues are expected to be in their local office or working onsite with clients at least three days per week. Office-based teams will identify at least one “anchor day” per week on which their full team will be together in person.